Commentary for Kiddushin 67:6
ומצות עשה שהזמן גרמא נשים פטורות: מנלן גמר מתפילין מה תפילין נשים פטורות אף כל מצות עשה שהזמן גרמא נשים פטורות ותפילין גמר לה מתלמוד תורה מה תלמוד תורה נשים פטורות אף תפילין נשים פטורות
are affirmative precepts limited to time, and yet incumbent upon women.<span class="x" onmousemove="('comment',' The latter two explicitly include women; unleavened bread is deduced in Pes. 43b.');"><sup>9</sup></span> Furthermore, study of the Torah, procreation, and the redemption of the son, are not affirmative precepts limited to time, and yet women are exempt [therefrom]?<span class="x" onmousemove="('comment',' Procreation is deduced in Yeb,65b; the others are deduced supra 29b.');"><sup>10</sup></span>
Daf Shevui to Kiddushin
To find out why women are exempt from time-bound commandments, the Talmud seeks a paradigm and finds it in tefillin. Women are exempt from tefillin, because tefillin is compared to the study of Torah in Deuteronomy 6:7-8 (the first paragraph of Shema). And from Deuteronomy 11:19 we derive that women are exempt from Talmud Torah.
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