פירוש על קידושין 73:6

Now that we have the phrase “in the land” and “on the earth” we have to figure out which commandments are obligatory everywhere and which only in the Land. The baraita determines this from the first mitzvah mentioned immediately thereafter—the mitzvah to uproot idolatry. This is considered a personal obligation—a mitzvah that one does with one’s body, not with the Land. Therefore it is a paradigm for all mitzvoth—any mitzvah that is a personal duty is obligatory no matter where one lives.
I might add that this sugya prevents a limiting of Judaism to those living in the Land, a notion that might have been catastrophic for the history of Judaism. Had rabbis decided that mitzvoth need only be observed inside Israel, one might wonder if Judaism would still exist.