Commentary for Berakhot 40:2

<big><strong>גמ׳</strong></big> ק"ש פשיטא מצות עשה שהזמן גרמא הוא וכל מצות עשה שהזמן גרמא נשים פטורות

GEMARA Why are the reading of the Shema' and Tefillin different [from the others] ? Because they are commands the observance of which depends upon a certain point of time, and women are exempt from all commands of this class. Tefillah, Mezuzah and Grace after meals, being commands the observance of which does not depend upon a certain point of time, are obligatory upon women. That the reading of the Shema' [is not obligatory upon women] is self-evident, because it is a command the observance of which depends upon a certain point of time, and women are exempt from all commands of this class!

Abraham Cohen Footnotes to the English Translation of Masechet Berakhot

Abraham Cohen Footnotes to the English Translation of Masechet Berakhot