187. Men's and Women's Mitzvos

Avodas Kochavim 12:2

If a woman shaves a man’s head or has her own head shaved, she is exempt. This is because Leviticus 19:27 says, “Do not round the corners of your heads and do not destroy the corners of your beards” – only one who would be liable for shaving his beard would be liable for rounding the corners of his head. Since women are not liable for shaving, because they do not typically have beards, they are also not liable for rounding the corners of their heads. Male slaves, however, are not permitted to round the corners of their heads because they do have beards.

Avodas Kochavim 12:3

All prohibitions in the Torah apply equally to both men and women except for the prohibitions against shaving, rounding the corners of the head, and kohanim (priests) rendering themselves ritually impure through contact with a dead body. Women are not obligated in positive commandments that only apply at certain times - as opposed to those that are in effect at all times – except for Kiddush, matzah on the first night of Passover, eating and offering the Passover sacrifice, Hakhel (the gathering), and rejoicing on Festivals; in these, women are obligated.