Commentary for Kiddushin 76:1

R. Elazar son of R. Shimon says that if the Israelites were commanded to observe the mitzvah before they entered the Land, meaning that the obligation is not connected to the Land, then the mitzvah is observed both inside and outside the Land. But if the mitzvah is connected to the Land, then it is observed only within the Land. The two exceptions are release of monetary debts and the obligation to free slaves at the Jubilee year. While the latter is definitely connected to the Land, the Talmud below will question whether release of monetary debts is connected to the Land.