Kiddushin 1:6-7

Kiddushin 1:6

If something’s value was assessed and then that thing was exchanged for something else, as soon as the transaction is made, the new owner becomes responsible for the object (even though it is not yet in his possession). For example, if someone traded an ox for a cow, or a donkey for an ox, since the buyer acquires it, he is responsible for its exchange. The Temple treasury acquires through money and a regular person acquires through precedent (i.e., a private person does not acquire just by paying; he must take actual possession of the thing in question). A person verbally committing something to the Temple is as effective a means of acquisition for the Temple as transference is between individuals.

Kiddushin 1:7

All mitzvos that a father must perform for his son (such as circumcision) are required of men but not of women; all mitzvos that a son must perform for his father (such as respecting him) are required of both men and women. All positive, time-bound mitzvos (such as tefillin) are binding upon men but not women; all positive mitzvos that are not time-bound (such as mezuzah) are binding upon both men and women. All negative mitzvos are binding upon both men and women regardless of whether or not they are time-bound except for the prohibitions against shaving the beard, rounding the corners of the head and kohanim rendering themselves ritually impure for the dead (from which women are exempt).