ואמינא להו אנא אדרבה אפילו למ"ד תרומה בזמן הזה דאורייתא חלה דרבנן דתניא (במדבר טו, יח) בבואכם אל הארץ אי בבואכם יכול משנכנסו לה שנים ושלשה מרגלים ת"ל בבואכם בביאת כולכם אמרתי ולא בביאת מקצתכם וכי אסקינהו עזרא
Even according to him who says that terumah in these days is rabbinical, hallah is biblical, for during the seven [years] that they conquered [the Land] and during the seven [years] that they distributed [it] they were obligated in hallah and not obligated in terumah. On the contrary, even according to him who says [that] terumah in these days is biblical, hallah is rabbinical, for it has been taught: [It is written:] “In your coming into the land:” If “in your coming” you might think as soon as two or three spies had entered it? [Therefore] it is said “in your coming” (Numbers 15:18). I have spoken of the coming of all of you and not of the coming of a portion of you. Now when Ezra brought them up
Sefer HaChinukh
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).
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