Quoting%20commentary for Kiddushin 1:7

כָּל מִצְוֹת הַבֵּן עַל הָאָב, אֲנָשִׁים חַיָּבִין וְנָשִׁים פְּטוּרוֹת. וְכָל מִצְוֹת הָאָב עַל הַבֵּן, אֶחָד אֲנָשִׁים וְאֶחָד נָשִׁים חַיָּבִין. וְכָל מִצְוַת עֲשֵׂה שֶׁהַזְּמָן גְּרָמָהּ, אֲנָשִׁים חַיָּבִין וְנָשִׁים פְּטוּרוֹת. וְכָל מִצְוַת עֲשֵׂה שֶׁלֹּא הַזְּמָן גְּרָמָהּ, אֶחָד אֲנָשִׁים וְאֶחָד נָשִׁים חַיָּבִין. וְכָל מִצְוַת לֹא תַעֲשֶׂה, בֵּין שֶׁהַזְּמָן גְּרָמָהּ בֵּין שֶׁלֹּא הַזְּמָן גְּרָמָהּ, אֶחָד אֲנָשִׁים וְאֶחָד נָשִׁים חַיָּבִין, חוּץ מִבַּל תַּשְׁחִית וּבַל תַּקִּיף וּבַל תִּטַּמָּא לְמֵתִים:

All the mitzvoth of the son upon the father [i.e., all the mitzvoth binding upon the father to perform for his son, six in number: to circumcise him, to redeem him (if he is a first-born), to teach him Torah, to teach him a trade, to find him a wife, to teach him to swim] — men are obligated [The father is obligated in these mitzvoth for his son] and women are exempt. [The mother is exempt.] And all the mitzvoth of the father upon his son [i.e., all the mitzvoth binding upon the son to perform for his father — fear and honor — fear: not sitting in his place, not contradicting him; honor: giving him food and drink, clothing him, covering him, leading him in and out] — both men and women [i.e., sons and daughters] are obligated. And all positive time-caused mitzvoth [i.e., brought about by time, e.g., shofar, succah, lulav, tzitzith] — men are obligated, and women, exempt. And all positive non-time-caused mitzvoth [e.g., mezuzah, (the building of) a railing, (returning) a lost object, sending away the mother-bird ] — both men and women are obligated. [These two generalizations are non-categorical, viz.: "We do not learn (the halachah) from generalizations, even where 'except' is stated." For matzoh on Pesach night, and rejoicing on festivals, and the convocation ("hakhel") on Succoth are all positive time-caused mitzvoth, and yet women are obligated. And Torah study, and procreation, and redemption of the first-born are positive non-time-caused mitzvoth, and yet women are exempt.] And all negative mitzvoth, whether time-caused or non-time caused, both men and women are obligated, except for "rounding off," and "destroying," and becoming unclean for the dead. [This last generalization is a categorical one, being derived from (Numbers 5:6): "A man or a woman, if they do of all the sins of man." Scripture hereby likened a man to a woman in respect to all the punishments of the Torah. ("except for 'rounding off' and 'destroying'":) viz. (Leviticus 19:27): "Do not round off the corners of your head, and do not destroy the corners of your beard." All who are subject to (the interdict of) destroying (the beard) are subject to rounding off; and all who are not subject to destroying are not subject to rounding off. And women, since they are not subject to destroying are not subject to rounding off. And whence do we derive that they are not subject to destroying? For it is written: "the corners of your beard," and not: "the corners of your beards" — your beard, and not the beard of your wife. ("and becoming unclean for the dead":) viz. (Ibid. 21:1): "Speak to the Cohanim, the sons of Aaron … For a dead body he shall not become unclean" — the sons of Aaron, and not the daughters of Aaron.]

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