פירוש על קידושין 73:4

The baraita interprets each phrase in the verse as referring to a different aspect of rabbinic Judaism—study and practice. The key section for the issue at hand is the end. The phrase “in the land” makes it seem that all mitzvoth are obligatory only in the land. On the other hand, the phrase “on the earth” refers to those living anywhere. So which is it?