Reference for Bekhorot 109:20

והא חוצה לארץ וארץ כמקום שיש גשר דמי וקתני

and yet the [Baraitha] states that they do not combine?<span class="x" onmousemove="('comment',' Even although both are within a mil of each other, yet since one part is in Palestine and the other outside, there is no combination as regards tithing.');">¹³</span>

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