Rashi states that the mitzvos of tefillin and mezuzah are distinct from others in that Bnei Yisrael are expected to continue to practice them even in exile. Thus, when they return to Eretz Yisrael, tefillin and mezuzah would not seem to be new/foreign mitzvos.
The Vilna Gaon questions Rashi’s statement from the Talmud Kidushin 3b, which states that any mitzvah whose observance is limited specifically to the land (Eretz Yisrael) is not applicable to chutz la’aretz, countries outside of Eretz Yisrael. Those mitzvos which are not bound to the land, however, are applicable in Eretz Yisrael, as well as outside of its boundaries. Rashi seems to imply that tefillin and mezuzah are to be observed outside of Eretz Yisrael only to maintain one’s familiarity with them for the time when he returns to the land. This statement is apparently inconsistent with that of the Talmud.
The Vilna Gaon cites an old manuscript of Rashi’s which uses the letters ,”v and n”g in abbreviation. These letters can serve as an acronym for the words ihkhp, ujhbv, they put on tefillin and ,uzuzn uag, they made mezuzos. The letters, states the Gaon, actually refer to something totally different. The letters ,”v are an abbreviation for ,unur, uahrpv, they separated terumah. n”g refers to ,uragn urag, they tithed their tithe. Both of these mitzvos are dependent upon residence in Eretz Yisrael. This response seems questionable, since the juxtaposition of terumah and maaser upon the parsha dealing with tefillin and mezuzah is obscure.
Horav Eliyahu Shlesinger suggests another response. He asserts that there is a unique status accorded to those performing the mitzvos of tefillin and mezuzah in Eretz Yisrael, which is not accorded to those performing these mitzvos outside of Eretz Yisrael. Only regarding these two mitzvos does the Torah add to the promised reward the phrase, “that your days be multiplied and the days of your children upon the earth which Hashem swore unto your fathers.” (11:21) This added phrase implies that arichas yamim, longevity, has been promised by Hashem as a reward for fulfilling these two mitzvos specifically “al ha’adamah,” upon the earth.” This refers exclusively to Eretz Yisrael. Consequently, life itself is dependent upon performing these mitzvos in Eretz Yisrael.
Obviously, one can not begin to compare a mitzvah performed when life is dependent upon it to a mitzvah performed when life is not contingent upon its fulfillment. This is Rashi’s message. When we are outside of Eretz Yisrael our attitude towards performing these two mitzvos should be the same as if we were performing them in Eretz Yisrael. We should apply the same enthusiasm and excitement which we display when our life is contingent upon it, likewise in chutz la’aretz. Thus, when we return to Eretz Yisrael, our eagerness towards performing these mitzvos will not be shamefully lacking.