Mishnayos Gittin Perek 1 Mishnah 2
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גיטין פרק א׳ משנה ב׳
Rabbi Yehuda says: With regard to the borders of Eretz Yisrael, from Rekem eastward is considered to be part of the overseas country, and Rekem itself is like east of Eretz Yisrael, i.e., it is outside of Eretz Yisrael. From Ashkelon southward is outside of Eretz Yisrael, and Ashkelon itself is like south of Eretz Yisrael. Likewise, from Akko northward is outside of Eretz Yisrael, and Akko itself is like north of Eretz Yisrael. Rabbi Meir says: Akko is like Eretz Yisrael with regard to the halakhot of bills of divorce.
רַבִּי יְהוּדָה אוֹמֵר, מֵרֶקֶם לַמִּזְרָח, וְרֶקֶם כַּמִּזְרָח. מֵאַשְׁקְלוֹן לַדָּרוֹם, וְאַשְׁקְלוֹן כַּדָּרוֹם. מֵעַכּוֹ לַצָּפוֹן, וְעַכּוֹ כַּצָּפוֹן. רַבִּי מֵאִיר אוֹמֵר, עַכּוֹ כְּאֶרֶץ יִשְׂרָאֵל לַגִּטִּין:
Bartenura
מרקם למזרח. מרקם עד סוף העולם למזרחו קרוי חו״ל, ורקם עצמה נדונה כמזרח העולם ולא כארץ ישראל:
מרקם למזרח – from Rekem until the end of the world to its east is called outside the land of Israel. But Rekem itself is judged as being in the eastern part of the world and not in the land of Israel.