Commentary for Kiddushin 57:8
<big><strong>גמ׳</strong></big> מאי כל מצות הבן על האב אילימא כל מצות דמיחייב ברא למיעבד לאבא נשים פטורות והתניא איש אין לי אלא איש אשה מנין כשהוא אומר (ויקרא יט, ג) איש אמו ואביו תיראו הרי כאן שנים
NEITHER SHALT THOU MAR [THE CORNER OF THY BEARD],<span class="x" onmousemove="('comment',' Ibid.');"><sup>12</sup></span> AND, HE SHALL NOT DEFILE HIMSELF<span class="x" onmousemove="('comment',' Ibid. XXI, 1.');"><sup>13</sup></span> TO THE DEAD.<span class="x" onmousemove="('comment',' In the Mishnaic language these are turned into substantives by the use of bal (not) joined to the second pers. impf. of the relevant verb. - These ordinances are binding upon men only.');"><sup>14</sup></span>
Daf Shevui to Kiddushin
Daughters are obligated to honor their parents just as sons are. Therefore, when the mishnah says that “all obligations of the son upon the father” are incumbent on the man and not the woman, it cannot be referring to mitzvoth that children must perform for their parents.
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