Hello Just,
in the first case is traffic from smtp server 132.1.3.100 to any
in the second case is traffic from client 132.1.3.100 to an smtp server with arbitrary address.
In extended ACL there is the capacity to specify protocol, source and destination address and in the case of TCP or UDP you can specify the source port (if after the source address) or the destination port (if after the destination address).
if 132.1.3.100 is an smtp server the right formulation can be the first one if the ACL is applied in a direction that sees packets with source 132.1.3.100.
Hope to help
Giuseppe
