Commentary for Kiddushin 67:9
והרי סוכה דמצות עשה שהזמן גרמא דכתיב (ויקרא כג, מב) בסוכות תשבו שבעת ימים טעמא דכתב רחמנא האזרח להוציא את הנשים הא לאו הכי נשים חייבות
Are there no more [exceptions]: lo, there are mushrooms and truffles! But [we must answer that] we cannot learn from general principles, even where exceptions are stated. AND AFFIRMATIVE PRECEPTS LIMITED TO TIME, WOMEN ARE EXEMPT.
Daf Shevui to Kiddushin
Sukkah is a positive time-bound commandment. Women are exempt but not because of a general rule. Rather, there is a special midrash on the word “ha’ezrah”—often translated as the citizen—that exempts them. Were this word not written there, it would seem that, contrary to the rule, they would be obligated.
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