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:
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, and a prohibition that concerns only priests: Do not contract ritual impurity from a corpse (see Leviticus 21:1).
מָה תְּפִילִּין מִצְוַת עֲשֵׂה שֶׁהַזְּמַן גְּרָמָהּ וְנָשִׁים פְּטוּרוֹת אַף כׇּל מִצְוַת עֲשֵׂה שֶׁהַזְּמַן גְּרָמָהּ נָשִׁים פְּטוּרוֹת וּמִדְּמִצְוַת עֲשֵׂה שֶׁהַזְּמַן גְּרָמָהּ נָשִׁים פְּטוּרוֹת מִכְּלָל דְּמִצְוַת עֲשֵׂה שֶׁלֹּא הַזְּמַן גְּרָמָהּ נָשִׁים חַיָּיבוֹת
In this manner the entire Torah is juxtaposed to phylacteries: Just as donning phylacteries is a positive, time-bound mitzva and women are exempt from it, so too are women exempt from every positive, time-bound mitzva in the Torah. And from the fact that women are exempt from every positive, time-bound mitzva, one can learn by inference that women are obligated in every positive mitzva that is not time bound.
טורי אבן מסכת חגיגה טז:ב
בני ישראל סומכין ולא בנות ישראל סומכות. הק' התוספות בספ"ק דקדושין (דף לו ע"א) למה לי למעוטי נשים מסמיכה תיפוק ליה דה"ל מ"ע שהז"ג שאין נוהג אלא ביום...ול"נ דלק"מ דלא הוי מ"ע שהז"ג. אלא כל היכא שהזמן הקבוע לה הוא קבוע ועומד בענין כשעבר הזמן אזדא לה לגמרי, ובטלה מצותה, ואין לה תשלומין מעתה. כשופר סוכה ולולב חגיגה
Turei Even - Chagigah 16b (Aryeh Leib ben Asher Ginzburg, c1695-1785, Lithuania, Author of the Sha'agat Aryeh)
Sons of israel perform "s'micha" and ot the daughters of Israel. Tosefot ask the question (Kiddushin 36a), Why do we learn that women don't perform s'micha from a pasuk (exegetical interpretation) when it is a positive time bound commandment (from which women are exempt) since it is performed only in the day?! Because any action which its set time is set and established; when the time passes, the commandment has expired and can't be fulfilled/made up, such as Shofar, Sukkah, Lulav and Korban Chagigah.
חידושי הרמב"ן מסכת קידושין לג:ב
ובמצות עשה שאין הזמן גרמא שייר טובא מורא וכבוד, בכורים, וחלה, כסוי הדם, ראשית הגז, מתנות, ספירת העומר.
Nachmanides/Ramban - 1194-1270, Spain and Israel. (The Gemara left out)...many positive mitzvot that are not time bound, such as fearing and honoring parents, bringing first fruits, challah, covering blood, first shearing of the sheep, gifts for priests, and sefirat haomer.
אֶלָּא אָמַר רָבָא: אָמַר קְרָא ״זָכוֹר וְשָׁמוֹר״ — כׇּל שֶׁיֶּשְׁנוֹ בִּשְׁמִירָה יֶשְׁנוֹ בִּזְכִירָה. וְהָנֵי נְשֵׁי הוֹאִיל וְאִיתַנְהוּ בִּשְׁמִירָה, אִיתַנְהוּ בִּזְכִירָה.
From these two variants we can deduce that anyone included in the obligation to observe Shabbat by avoiding its desecration, is also included in the mitzva to remember Shabbat by reciting kiddush. Since these women are included in the mitzva to observe Shabbat, as there is no distinction between men and women in the obligation to observe prohibitions in general and to refrain from the desecration of Shabbat in particular, so too are they included in the mitzva of remembering Shabbat.
וְהַשְׁתָּא דְּאִתְרַבּוּ לְהוּ בְּבַל תֹּאכַל חָמֵץ — אִיתְרַבִּי נָמֵי לַאֲכִילַת מַצָּה, כְּרַבִּי (אֱלִיעֶזֶר). דְּאָמַר רַבִּי אֱלִיעֶזֶר: נָשִׁים חַיָּיבוֹת בַּאֲכִילַת מַצָּה דְּבַר תּוֹרָה, שֶׁנֶּאֱמַר: ״לֹא תֹאכַל עָלָיו חָמֵץ וְגוֹ׳״, כֹּל שֶׁיֶּשְׁנוֹ בְּבַל תֹּאכַל חָמֵץ — יֶשְׁנוֹ בַּאֲכִילַת מַצָּה. וְהָנֵי נְשֵׁי נָמֵי, הוֹאִיל וְיׇשְׁנָן בְּבַל תֹּאכַל חָמֵץ — יֶשְׁנָן בְּקוּם אֱכוֹל מַצָּה.
As Rabbi Eliezer said: Women are obligated to eat matza by Torah law, as it is stated: “You shall eat no leavened bread with it; seven days you shall eat with it matzot” (Deuteronomy 16:3). These two commandments are juxtaposed to teach that anyone included in the prohibition against eating leavened bread is also included in the obligation to eat matza. And these women too, since they are included in the prohibition against eating leavened bread, they are also included in the obligation to eat matza.
וְחַיָּיבִין בִּתְפִלָּה. דְּרַחֲמֵי נִינְהוּ. מַהוּ דְתֵימָא: הוֹאִיל וּכְתִיב בַּהּ ״עֶרֶב וָבֹקֶר וְצָהֳרַיִם״, כְּמִצְוַת עֲשֵׂה שֶׁהַזְּמַן גְּרָמָא דָּמֵי — קָמַשְׁמַע לַן.
The Gemara explains that, although the mitzva of prayer is only in effect at particular times, which would lead to the conclusion that women are exempt, nevertheless, since prayer is supplication for mercy and women also require divine mercy, they are obligated. However, lest you say: Since regarding prayer it is written: “Evening and morning and afternoon I pray and cry aloud and He hears my voice” (Psalms 55:18)
וְאָמַר רַבִּי יְהוֹשֻׁעַ בֶּן לֵוִי: נָשִׁים חַיָּיבוֹת בְּמִקְרָא מְגִילָּה, שֶׁאַף הֵן הָיוּ בְּאוֹתוֹ הַנֵּס.
And Rabbi Yehoshua ben Levi also said: Women are obligated in the reading of the Megilla, as they too were significant partners in that miracle.
Rav S. R. Hirsch, Commentary to Vayikra 23:43 (Judaica Press translation)
The Torah did not impose these mitzvot on women because it did not consider them necessary to be demanded from women. All time-bound mitzvot are meant, by symbolic procedures, to bring certain facts, principles, ideas and resolutions afresh to our minds from time to time to fortify us to realize them to keep them. God’s Torah takes it for granted that our women have greater fervor and more faithful enthusiasm for their God-serving calling [than men], and that this calling runs less danger in their case than in that of men from the temptations which occur in the course of business and professional life. Accordingly it does not find it necessary to give women these repeated spurring reminders to remain true to their calling…
Sefer Abudarham, Blessings on Mitzvot and Their Laws
The reason that women were exempted from positive time-bound commandments is because the woman is subservient to her husband to perform his needs. If she were obligated in positive time-bound commandments, it is possible that at the time for performing the mitzva the husband would command her to perform his command, and if she were to perform the command of the Creator and set aside his [the husband’s] command, woe is to her from her husband. If she were to perform his [the husband’s] command and set aside the mitzva of the Creator, woe is to her from He who formed her. Therefore, the Creator exempted her from His commands in order that she have peace with her husband.
Iggerot Moshe, OC 4:49
The average women in the world are not rich and are responsible for raising the boys and girls, which is the most important labor to God and to the Torah… For the nature of women is also more suited for child-rearing; therefore, [God] was lenient with them so as not to obligate them in learning Torah and in positive time-bound commandments. Therefore, even if the order of life in the world should change for all women, and for the wealthy in all eras, and even when it is possible to give over the child-rearing to some men and women as in our country, the law of the Torah has not changed and neither has rabbinic law.
Rabbi Michael Broyde
Why should women be obligated to observe certain time-bound positive commandments (“TBPCs”) while being exempt from others? While the question has certainly drawn some scholarly attention,[2] this article suggests a novel approach to this issue: Women are exempted from Torah-mandated TBPCs that require the assistance of a Heftza Shel Mitzvah [hereinafter: heftza]—a holy prop or a ritual text used to perform the commandment—while they remain obligated in TBPCs that they can perform unassisted. In other words, the heftza theory suggests that the Torah exempted women from those mitzvot that must be performed through possession, ownership, or access to a precise physical object, such as a sukkah, lulav, shofar, or exact prayer text like the Shema.[3] In ages past, these holy props were objects women could not easily acquire, and, therefore, the heftza theory intuits, the Torah exempted women from ritual acts whose performance would have depended on their reliance or dependence on others. These exemptions might have been motivated by Jewish Law’s imperative to protect the weak and vulnerable, a principle which is echoed throughout Jewish Law.[4] Historically, obligating women to perform prop-based mitzvot would have required dependence on others to provide the ritual object, thereby rendering women vulnerable. Therefore, the Torah exempted them.[5]