Reference for Gittin 15:11
ובשלשה לא"י חייבת במעשר ובשביעי' כא"י והרוצה ליכנס לה בטהרה נכנס והקונה שדה בסוריא
R. MEIR SAYS: ACCO IS IN THE SAME CATEGORY AS ERETZ ISRAEL etc. The following inquiry was propounded to R. Hiyya b. Abba: If a man sells his slave into Syria,<span class="x" onmousemove="('comment',' The Biblical Aram Zoba which was conquered by David and added by him to Eretz Israel (II Sam. VIII). ');"><sup>11</sup></span> is he reckoned as selling him into foreign parts or not? — He replied: You have learnt it: R. MEIR SAYS: ACCO IS IN THE SAME CATEGORY AS ERETZ ISRAEL IN RESPECT OF BILLS OF DIVORCE; in respect of bills of divorce, that is, but not in respect of slaves. And if this is the case with Acco, how much more so with Syria, which is much further from Eretz Israel. Our Rabbis have taught: 'In three respects Syria is in the same category as Eretz Israel and in three others in the same category as foreign parts.' (Mnemonic: <i>'AB BoR ReK</i>).<span class="x" onmousemove="('comment',' Lit., 'Cloud, Pit, Empty'. Key-words to aid the memory made up of Hebrew initials of the rulings that follow. ');"><sup>12</sup></span> Its earth is unclean like that of foreign parts, and to sell a slave to Syria is like selling him to foreign parts, and a Get brought from Syria is reckoned as one brought front foreign parts. [On the other hand,] it is in three respects like Eretz Israel: It is subject to the obligations of tithe and Sabbatical year like the Land of Israel, it is permissible for an Israelite to enter it in a state of ritual purity, and a field bought in Syria