Commentary for Berakhot 71:21

ונימא הלכה כרבי עקיבא בחוצה לארץ דכל המיקל בארץ הלכה כמותו בח"ל אי אמר הכי הוה אמינא הנ"מ גבי מעשר אילן דבארץ גופא מדרבנן אבל גבי ערלה דבארץ מדאורייתא אימא בח"ל נמי נגזור קמ"ל

Then let him say : The Halakah is in agreement with R. 'Akiba outside the Land; for everyone who takes the lenient view within the Land, the Halakah is in accord with him outside the Land ! If he had stated that, I might have said : This applies to the tithe of trees which within the Land is a Rabbinical ordinance ; but with regard to 'Orlah, which within the Land is ordained by the Torah, I must suppose that likewise outside the Land we must apply it ! Therefore he informs us.

Abraham Cohen Footnotes to the English Translation of Masechet Berakhot

Abraham Cohen Footnotes to the English Translation of Masechet Berakhot