Talmud do Jozuego 5:11

“If it was exported¹⁴Outside the Land of Israel., Rebbi Eliezer declares it obligated but Rebbi Aqiba declares it free.” They said, Rebbi Eliezer [is explained] from his quote, Rebbi Aqiba from his quote. Rebbi Eliezer from his quote; what is the reason of Rebbi Eliezer? (Num. 15:18) “From the Land’s bread,” wherever it may be. Rebbi Aqiba from his quote; What is the reason of Rebbi Aqiba? (Num. 15:17) “To the Land into which I am bringing you;” there you are obligated; you are not obligated outside the Land.