פירוש על קידושין 73:12

According to this reading, the first opinion holds that the prohibition of “hadash” applies everywhere, like orlah and kilayim. R. Elazar would say that hadash is obligatory only inside the land. The word “also” in the phrase, “also new produce” refers back to the beginning of the first tanna’s opinion---like most soil related prohibitions, new produce too is prohibited only in the Land. The word does not relate to its immediate antecedent, “except orlah and kilayim” for according to R. Elazar hadash differs from orlah and kilayim.