[20a middle] Gemarah: There are two reasons to add an extra day to the month of Elul: to keep vegetables fresh and to bury the dead. These reasons work in Bavel but not Israel [in Bavel the climate is hot (a low lying country with still-air affecting veggies and the dead) while in Israel the climate is not as hot (with hills and better air circulation)].
T’s lesson: It is interesting to note how the Gemarah differentiates two lands laws, just by their weather conditions. Hashem allowed Israel to have such good properties that even vegetables can last longer in the land. We should keep in mind how special Israel is and never take it for granted [Hashgacha Note: TODAY is YOM YERUSHALAYIM!].