Commentary for Kiddushin 73:15
מדאמר אביי מאן תנא דפליג עליה דר"א רבי ישמעאל ש"מ רבי אליעזר לחומרא פליג שמע מינה
For it was taught: This is to teach you that wherever 'dwelling' is stated, it means only after taking possession and settling down:<span class="x" onmousemove="('comment',' The reference is to Num. XV, 2ff.: When ye come into the land of your dwellings, which I give unto you (lakem, plural) , and will make an offering burnt by fire unto the Lord . . then shall he that offereth ... offer a meal-offering . . and wine for the drink-offering (libations) . Before t erection of the Temple, sacrifices might be offered at either private or public bamoth (high places) , one of which was at Gilgal. Now, R. Ishmael deduces from the phrase 'unto you', which is in the plural, that the reference is to a public bamah (sing. of bamoth) , and only there were libations required. Consequently, 'dwellings' cannot mean wherever you dwell, since the public bamah was in one place only, but as stated in the text, and it teaches that though there was a public bamah at Gilgal during the fourteen years of conquest and division, libations were to be brought only after that, when all had settled down in dwellings.');"><sup>18</sup></span> this is R'Ishmael's opinion.
Daf Shevui to Kiddushin
Within the baraita, R. Akiva argues that “settlement” is not a sign that the mitzvah is observed only in the land. After all, in Leviticus 23:3, the word is used in reference to Shabbat, and Shabbat is observed everywhere. R. Yishmael seems to think that Shabbat is an exception to the rule because it can be derived through a kal vehomer.
In any case, this proves that R. Elazar holds that new produce is prohibited everywhere. The first opinion holds that it is observed only in the land.