It says "Hu Heshiv Es Gevul Yisrael mi'Levo Chamas Ad Yam ha'Aravah ki'Devar Hash-m Elokei Yisrael Asher Diber b'Yad Avdo Yonah ben Amitai ha'Navi Asher mi'Gas ha'Chefer'' - R. Chananyah and R. Mana [argued about this]. One said that everything that Yehoshua conquered, [Yarav'am ben Yo'ash] conquered. The other said that more than Yehoshua conquered, [Yarav'am] conquered

Support (for R. Mana - R. Sidur - Beraisa): Yisrael were [in the land that Yarav'am conquered] only a short time. (It was clear to R. Sidur that R. Mana held that Yarav'am conquered more than Yehoshua did.)

Earth of Chutz la'Aretz that came to Surya, it becomes like Surya (mid'Rabanan, what grows in it is obligated in Ma'aseros and Shemitah). If it came from there to here (Eretz Yisrael), it is obligated [mid'Oraisa].

(Mishnah - R. Yehudah): When is this? It is when the boat is Gosheshes.

(R. Chagai): R. Yehudah holds like he taught elsewhere. [If Plonis borrowed from her friend spices, water or salt for a dough, they are like partners, and on Yom Tov one may take it only where both of them are permitted to go;] R. Yehudah exempts regarding water, since it is not significant (if her friend lent only water, she is not considered a partner, and Plonis may take it wherever she may go. Also here, water is not significant, so if the boat is not Gosheshes, it is not considered to be in Eretz Yisrael, for it is as if air separates it.)

Rebuttal (R. Avin): [If these depend on each other,] R. Yehudah contradicts himself! [If water is not significant,] if the boat is not Gosheshes, it is as if it is Gosheshes [for it is as if nothing separates it from the ground of Eretz Yisrael! Rather, these teachings are not connected. For Techumim, water in a dough is not significant. Here, if it is not Gosheshes, it is not considered in Eretz Yisrael.]

If the boat is not Gosheshes, its Ma'aseros are mid'Rabanan. One may tithe from it (what grew in the boat) on a flowerpot without a hole, and from a flowerpot without a hole on it.

This is like was taught - a flowerpot without a hole, its Ma'aseros are mid'Rabanan, and its Terumah does not make Meduma (forbid a mixture with Chulin), and [a Zar who eats it b'Shogeg] is not liable a Chomesh.

(R. Heila citing R. Lazar): One who buys a flowerpot with a hole in Surya, even though he did not buy the earth underneath, he acquired the earth above it to obligate it in Ma'aseros and Shemitah;

This is even if it is placed on two pegs [and does not rest on the ground]. Even R. Yehudah agrees to this.

Question: What is the difference between this and a boat [that is not Gosheshes? There, R. Yehudah argues!]

Answer: A boat goes up and down (it is not fixed in one place). This [flowerpot is fixed] in its place.