Menachot 68 - Remembering the Temple
If there is no Temple and no Omer offering, the new grain becomes permitted with the sunrise on the second day of Passover. However, Rabban Yochanan ben Zakkai established that the new grain should not be eaten until the end of the day. Why? Any time the Temple may be rebuilt. Then the people may make a mistake and reason thus: last year we ate the new grain right after the first day of Passover, so let's do it this year! And they won't know that last year there was no Omer, but now that there is one, they have to wait.
Art: Charles Henry Passey - Sheaves Of Wheat After The Harvest
