Mishnayos Megillah Perek 1 Mishnah 11

The difference between the Tabernacle in Shilo and the Temple in Jerusalem is only that in Shiloh one eats offerings of lesser sanctity, e.g., individual peace-offerings, thanks-offerings, and the Paschal lamb, and also the second tithe, in any place that overlooks Shiloh, as Shiloh was not a walled city and any place within its Shabbat boundary was regarded as part of the city. And in Jerusalem one eats those consecrated items only within the walls. And here, in Shiloh, and there, in Jerusalem, offerings of the most sacred order are eaten only within the hangings. The Tabernacle courtyard in Shiloh was surrounded by hangings and the Temple courtyard in Jerusalem was surrounded by a wall. There is another difference: With regard to the sanctity of Shiloh, after the Tabernacle was destroyed, there is permission to sacrifice offerings on improvised altars. But with regard to the sanctity of Jerusalem, after the Temple was destroyed, there is no permission to sacrifice offerings on improvised altars, as the prohibition remains intact.

אֵין בֵּין שִׁילֹה לִירוּשָׁלַיִם אֶלָּא שֶׁבְּשִׁילֹה אוֹכְלִים קָדָשִׁים קַלִּים וּמַעֲשֵׂר שֵׁנִי בְּכָל הָרוֹאֶה, וּבִירוּשָׁלַיִם לִפְנִים מִן הַחוֹמָה. וְכָאן וְכָאן קָדְשֵׁי קָדָשִׁים נֶאֱכָלִים לִפְנִים מִן הַקְּלָעִים. קְדֻשַּׁת שִׁילֹה יֵשׁ אַחֲרֶיהָ הֶתֵּר, וּקְדֻשַּׁת יְרוּשָׁלַיִם אֵין אַחֲרֶיהָ הֶתֵּר: