Kiddushin 37A

חוץ מן הערלה וכלאים. רבי אליעזר אומר: אף החדש.

This is apart from the mitzvot of orla and diverse kinds, which apply even outside of Eretz Yisrael. R' Eliezer says: This is the halakha even with regard to the prohibition to eat from the new crop before the omer offering has been brought on the 16th of Nisan.

גמ׳ מאי תלויה ומאי שאינה תלויה? אילימא תלויה ⁠– דכתיב בה ״ביאה״, ושאינה תלויה ⁠– דלא כתיב בה ״ביאה״, והרי תפילין ופטר חמור, דכתיב בהן ״ביאה״, ונוהגין בין בארץ בין בחוץ לארץ!

Talmud: The Talmud asks: What is meant by mitzvot that are dependent on the land, and what is meant by mitzvot that are not dependent on the land? If we say that a mitzva is called dependent in a case where it is written in a verse with regard to it: Coming to Eretz Yisrael, and a mitzva that is not dependent on the land is one concerning which the verb: Coming, or the verb: Bringing, is not written in a verse with regard to it, that would lead to a difficulty: But aren’t there the mitzvot of donning tefillin and the redemption of the firstborn donkey, in which the verse states: Bringing, in the passage: “And it should be when YHWH should bring you to the land of the Canaanite…And every firstborn of a donkey you should redeem with a lamb…And it should be for a sign upon your hand, and for frontlets between your eyes” (Exodus 13:11–16), and yet those mitzvot apply both in Eretz Yisrael and outside of Eretz Yisrael.

אמר רב יהודה: הכי קאמר: כל מצוה שהיא חובת הגוף ⁠– נוהגת בין בארץ בין בחוץ לארץ, חובת קרקע ⁠– אינה נוהגת אלא בארץ.

Rav Yehuda said that this is what the Mishnah is saying: Any mitzva that is an obligation of the body, i.e., an obligation upon the person, applies both in Eretz Yisrael and outside of Eretz Yisrael. Conversely, an obligation of the land, that is, a mitzva that applies specifically to the earth and its growths, applies only in Eretz Yisrael.