Halakhah к Бамидбар 15:2

And this prohibition of tevel is practiced by all of Israel, by males and females - and even priests and Levites (Mishneh Torah, Laws of Tithes 1:3), even though that they are the ones who eat the priestly tithes, and even with their [own] grain. And so [too,] is this prohibition practiced in every place - meaning to say that it is forbidden to eat tevel of the fruits of the Land of Israel in every place. But [regarding] the obligation of priestly tithes and [other] tithes from the fruits, it is well-known, that the Torah only obligated us about them in the Land of Israel, and at the time that Israel is there, as it is stated with the priestly tithe (Numbers 15:2), "in your coming." And they, may their memory be blessed, expounded (Ketuvot 25a), "'The coming' of all of you, and not the coming of some of you." And so did Rambam, may his memory be blessed, determine (Mishneh Torah, Laws of Heave Offerings 1:26). And therefore there is only a prohibition of tevel from Torah writ on the fruits of the Land of Israel - and specifically with the grain, the wine and the oil, as we will write in the commandment of tithing in the Order of Vayikach Korach (Sefer HaChinuch 395).