Commentary for Kiddushin 69:8
וכל מצות לא תעשה וכו' מנהני מילי אמר רב יהודה אמר רב וכן תנא דבי ר' ישמעאל אמר קרא (במדבר ה, ו) איש או אשה כי יעשו מכל חטאת האדם השוה הכתוב אשה לאיש לכל עונשים שבתורה
and such do not illumine [others].<span class="x" onmousemove="('comment',' This is admitted by all. According to this, Abaye's contention that the precept of rejoicing relates to a woman's husband or her host (supra 34b) is rejected.');"><sup>15</sup></span> AND ALL NEGATIVE PRECEPTS etc. Whence do we know it? - Said Rab Judah in Rab's name, and the School of R'Ishmael taught likewise, Scripture saith, When a man or a woman shall commit any sin that men commit [. then that soul shall be guilty]:<span class="x" onmousemove="('comment',' Num. V, 6.');"><sup>16</sup></span>
Daf Shevui to Kiddushin
One source for the rule that women are obligated in negative commandments is Numbers 5:6 which explicitly mentions both males and females.
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