Commentary for Pesachim 72:3

ומה ראית לרבות מעשר שני ולהוציא ביכורים מרבה אני מעשר שני שיש לו היתר בכל מושבות כדר' (אליעזר) ומוציא אני ביכורים שאין להן היתר בכל מושבות

For it was taught: You might think that a man can discharge his obligation with first fruits. Therefore it is stated, 'in all your habitations shall ye eat unleavened bread', teaching, [it must be] unleavened bread which is eaten in all your habitations, thus excluding first fruits, which may not be eaten in all your habitations save in Jerusalem [alone].

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