(ז) 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:
(7) With regard to all mitzvot of a son with regard to his father, men are obligated to perform them and women are exempt. And with regard to all mitzvot of a father with regard to his son, both men and women are obligated to perform them. The mishna notes an additional difference between the obligations of men and women in the performance of mitzvot: With regard to all positive, time-bound mitzvot, i.e., those which must be performed at specific times, men are obligated to perform them and women are exempt. And with regard to all positive mitzvot that are not time bound, both men and women are obligated to perform them. And with regard to all prohibitions, whether they are time-bound or whether they are not time-bound, both men and women are obligated to observe them, except for the prohibitions of: Do not round the corners of your head, and: Do not destroy the corners of your beard, which are derived from the verse: “You shall not round the corners of your head and you shall not destroy the corners of your beard” (Leviticus 19:27), and a prohibition that concerns only priests: Do not contract ritual impurity from a corpse (see Leviticus 21:1). These mitzvot apply only to men, not women, despite the fact that they are prohibitions.