All public and individual offerings may come from inside the Land and from outside the Land, from new produce and from old. Except for the omer and the two loaves, which come only from new produce, only from the Land, and only from the choicest. Our Mishnah does not follow this teacher, for it was taught: An omer brought from old grain is valid; two loaves brought from old grain are valid, except that one has fallen short of the commandment. The omer, as it is written, "You shall offer the meal-offering of your firstfruits" - even from the storehouse. The two loaves, as it is written, "From your dwellings you shall bring" (Leviticus 23:17) - and not from outside the Land; "from your dwellings" - even from the storehouse. But you have already used that verse! Scripture said, "You shall bring," meaning even from the storehouse. But that is needed to teach that whatever you bring from elsewhere shall be like this. If so, let the verse write "you shall bring" in the singular. What is "you shall bring" in the plural? Learn from it two things. But it is written "first"! That is for the commandment. But it is written "new"! That is needed for what was taught: Rabbi Natan and Rabbi Akiva say, Two loaves that come from old grain are valid; how then do I uphold "new"? That it shall be new for all the meal-offerings. They differ only regarding new grain, but as to the Land they do not differ, that the omer and two loaves come from the Land - yes, from outside the Land - no. According to whom? Not according to this teacher, for it was taught: Rabbi Yose son of Rabbi Judah says, The omer may come from outside the Land; and how do I uphold "when you come into the Land" (Leviticus 23:10)? That they were not obligated before they entered the Land. He holds that the law of new grain outside the Land is from the Torah, as it is written "from your dwellings" - meaning every place where you dwell; and "when you come" indicates the time of obligation, and since it is from the Torah we also offer it. Rami bar Chama posed a contradiction to Rav Chisda: We learned that those who guard the aftergrowth take their wages from the chamber's contribution. But against this is written, "for eating" (Leviticus 25:6) - and not for burning! He said to him: The Merciful One said "for your generations," yet you say it should be abolished? He said to him: Did I say it should be abolished? Let it come from last year's grain. Scripture said "fresh ripe grain," and there is none. Let it come from last year's fresh grain. Scripture said "fresh ripe grain you shall offer" - we require fresh ripe grain at the moment of offering, and there is none. Rabbi Yochanan said: "Fresh ripe grain you shall offer." Rabbi Elazar says: "The first of your harvest" (Leviticus 23:10), and not the last of your harvest. Rabbah objected: "And if you offer" was said of the omer meal-offering, and so on - this shows it is because of firstfruits. This is a refutation.
Why the Omer and Two Loaves Must Come From New Grain of the Land
Yalkut Shimoni on Torah 456:2
כָּל קָרְבְּנוֹת הַצִּבּוּר וְהַיָּחִיד בָּאִין מִן הָאָרֶץ וּמִחוּצָה לָאָרֶץ מִן הֶחָדָשׁ וּמִן הַיָּשָׁן. חוּץ מִן הָעֹמֶר וּשְׁתֵּי הַלֶּחֶם שֶׁאֵין בָּאִין אֶלָּא מִן הֶחָדָשׁ, וּמִן הָאָרֶץ, וְאֵין בָּאִין אֶלָּא מִן הַמֻּבְחָר. מַתְנִיתִין דְּלָא כִּי הַאי תַּנָּא, דְּתַנְיָא עֹמֶר הַבָּא מִן הַיָּשָׁן כָּשֵׁר, שְׁתֵּי הַלֶּחֶם הַבָּאִין מִן הַיָּשָׁן כְּשֵׁרוֹת, אֶלָּא שֶׁחִסֵּר מִצְוָה. עֹמֶר דִּכְתִיב "תַּקְרִיב אֵת מִנְחַת בִּכּוּרֶיךָ", דַּאֲפִלּוּ מִן הַעֲלִיָּה. שְׁתֵּי הַלֶּחֶם דִּכְתִיב (ויקרא כג, יז) "מִמּוֹשְׁבֹתֵיכֶם תָּבִיאוּ", וְלֹא מִחוּצָה לָאָרֶץ, "מִמּוֹשְׁבֹתֵיכֶם" דַּאֲפִלּוּ מִן הָעֲלִיָּה, הָא אַפִּיקְתֵּיהּ, אָמַר קְרָא "תָּבִיאוּ", דַּאֲפִלּוּ מִן הָעֲלִיָּה, הָא מִבָּעֵי לֵיהּ שֶׁכָּל מַה שֶּׁאַתָּה מֵבִיא מִמָּקוֹם אַחֵר יִהְיֶה כָּזֶה, אִם כֵּן לִכְתֹּב קְרָא תָּבִיא, מַאי תָּבִיאוּ, שְׁמַע מִינָהּ תַּרְתֵּי. וְהָכְתִיב "רֵאשִׁית", לְמִצְוָה. וְהָא כְּתִיב (שם טז) "חֲדָשָׁה", הַאי מִיבָּעֵי לֵיהּ לְכִדְתַנְיָא, רַבִּי נָתָן וְרַבִּי עֲקִיבָא אוֹמְרִים, שְׁתֵּי הַלֶּחֶם הַבָּאוֹת מִן הַיָּשָׁן כְּשֵׁרוֹת, וּמָה אֲנִי מְקַיֵּם "חֲדָשָׁה", שֶׁתְּהֵא חֲדָשָׁה לְכָל הַמְּנָחוֹת. עַד כָּאן לָא פְּלִיגֵי אֶלָּא בְּחָדָשׁ, אֲבָל בָּאָרֶץ לָא פְּלִיגֵי, דְּעֹמֶר וּשְׁתֵּי הַלֶּחֶם מֵאֶרֶץ אִין, מִחוּצָה לָאָרֶץ לָא, כְּמָאן, דְּלָא כִּי הַאי תַּנָּא, דְּתַנְיָא רַבִּי יוֹסִי בְּרַבִּי יְהוּדָה אוֹמֵר, עֹמֶר בָּא מִחוּצָה לָאָרֶץ, וּמָה אֲנִי מְקַיֵּם (ויקרא כג, י) "כִּי תָבֹאוּ אֶל הָאָרֶץ", שֶׁלֹּא נִתְחַיְּבוּ קֹדֶם שֶׁנִּכְנְסוּ לָאָרֶץ, וְקָסָבַר חָדָשׁ בְּחוּצָה לָאָרֶץ דְּאוֹרַיְתָא הִיא, דִּכְתִיב "מִמּוֹשְׁבֹתֵיכֶם", כָּל מָקוֹם שֶׁאַתֶּם יוֹשְׁבִים מַשְׁמַע. "וְכִי תָבוֹאוּ" זְמַן בִּיאָה הִיא, וְכֵיוָן דְּאוֹרָיְתָא הוּא אַקְרוּבֵי נַמִּי מַקְרְבִינָן. רָמֵי לֵיהּ רָמִי בַּר חַמָּא לְרַב חִסְדָּא, תְּנַן שׁוֹמְרֵי סְפִיחִים נוֹטְלִין שְׂכָרָן מִתְרוּמַת הַלִּשְׁכָּה. וּרְמִינְהוּ (ויקרא כה, ו) "לְאָכְלָה", וְלֹא לְשָׂרְפָהּ, אָמַר לֵיהּ, רַחֲמָנָא אָמַר "לְדֹרֹתֵיכֶם", וְאַתְּ אָמַרְתְּ תִּבְטֹל. אָמַר לֵיהּ, וּמִי קָאֲמִינָא תִּבְטֹל, וְלֵיתֵי מִאֶשְׁתָּקַד. אָמַר קְרָא כַּרְמֶל וְלֵיכָּא. וְלֵיתֵי מִכַּרְמֶל דְּאֶשְׁתָּקַד, אָמַר קְרָא כַּרְמֶל תַּקְרִיב, בָּעִינָן כַּרְמֶל בִּשְׁעַת הַקְרָבָה וְלֵיכָּא. רַבִּי יוֹחָנָן אָמַר, כַּרְמֶל תַּקְרִיב, רַבִּי אֶלְעָזָר אוֹמֵר, (ויקרא כג, י) "רֵאשִׁית קְצִירְךָ", וְלֹא סוֹף קְצִירְךָ. מֵתִיב רַבָּה וְאִם תַּקְרִיב, בְּמִנְחַת הָעֹמֶר וְכוּ', אַלְמָא מִשּׁוּם בִּכּוּרִים הוּא, תְּיוּבְתָּא.