Diff and tailshaft. Everything else will be the same or interchangeable. 
One point, however, is that the Series 3 will have 16mm wheel studs, where most Series 2a have 9/16"BSF. If you want to retain the same wheel nuts front and rear, probably a good idea, you have the choice of either swapping the hubs and brake drums (stud hole size in the drums are different) off the Rover axle, or finding Series 3 hubs and drums for the front. I think I would be keeping the 9/16" studs, and swapping the back only unless you need to overhaul the front axle. Note that late S3 have different stub axles and hubs as well, so if the donor is late S3 you will need to swap stub axle, bearings and hubs as well.
Of less concern is that Landrovers with salisbury rear axles (and late S3 88s) had 24 spline instead of 10 spline drive flanges both front and rear, but the only reason for changing is for commonality of parts.
John
				
			 
			
		 
			
				
			
			
				John
JDNSW
1986 110 County 3.9 diesel
1970 2a 109 2.25 petrol
			
			
		 
	
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