Tosefta for Sheviit 6:1

שָׁלֹשׁ אֲרָצוֹת לַשְּׁבִיעִית. כָּל שֶׁהֶחֱזִיקוּ עוֹלֵי בָבֶל, מֵאֶרֶץ יִשְׂרָאֵל וְעַד כְּזִיב, לֹא נֶאֱכָל וְלֹא נֶעֱבָד. וְכָל שֶׁהֶחֱזִיקוּ עוֹלֵי מִצְרַיִם, מִכְּזִיב וְעַד הַנָּהָר וְעַד אֲמָנָה, נֶאֱכָל, אֲבָל לֹא נֶעֱבָד. מִן הַנָּהָר וּמֵאֲמָנָה וְלִפְנִים, נֶאֱכָל וְנֶעֱבָד:

There are three regions in regard to the Sabbatical [laws]. All [land] that was controlled by those who came up from Babylon, [that is,] from the Land of Israel until Kiziv, [its produce] may not be eaten and [it] may not be cultivated. And all [land] that was controlled by those who came up from Egypt, [that is,] from Kiziv until the river and until Amanah, [its produce] may be eaten, but [it] may not be cultivated. From the river and from Amanah and further, [its produce] may be eaten and [it] may be cultivated.

Tosefta Terumot

What is considered "the Land [of Israel]" and what is considered "outside the Land [of Israel]" (Y. Shev. VI.1.22)? From the slopes of Taurus Amanus inwards is the "Land of Israel," from Taurus Amanus to the outside is "outside the Land." About the islands in the sea, one looks at them as if a string were drawn from Taurus Amanus to the rivers of Egypt: from the string to the inside is the "Land of Israel," from the string to the outside is "outside the Land." Rabbi Yehudah said, all that lies before the Land of Israel is like the Land of Israel since it is said (Num. 34:6): “The Eastern border shall be for you the Great Sea as border.” It is as if a string were drawn from Cephalaria to the Ocean, inside the string is the "Land of Israel," and outside is "outside the Land."

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