Is it worth using Requirement Tracability Matrix in scrum

What do you mean by "worth it"? Have you identified a key stakeholder who believes that having a requirements traceability matrix would be valuable or helpful? Then, has the team discussed the needs with that stakeholder to make sure they understand what the Scrum artifacts and any other artifacts that the team produces are? Once the stakeholder who is asking for a RTM understands what the team is already doing, does an RTM add value or are the existing artifacts sufficient?

It depends on the problem your Scrum Team is trying to solve. In some companies, the audit department wants to see a way to trace a requirement to a build and to see who pushed a build to a production environment. 

Depending on the tools available, this activity can be automated. One large company had integration between Jira, Bitbucket and Bamboo. There is also a Jira plugin to build a traceability matrix report.

Hope this helps.

Only the team that is asking that question can answer it.  The Scrum Guide says nothing about it because that would be a process or documentation decision.  If the team will find it useful, then use it. But if the team does not see value in it, don't bother.

Personally, I have not found any benefit in using one because part of the refinement process has always given my teams what they need.  At least that is what all of my teams have told me. 

Is it worth using Requirement Tracability Matrix in scrum

If we have empirical evidence of the need to change requirements now, wouldn't we endeavor to do so, irrespective of who said what in the past?

It is useful specially for the Regulatory and Compliances work.