Halakhah for Makkot 39:9

And [it] is practiced in every place and at all times by males. But females - whether they shaved or whether they were shaved - are exempt. And [it is] like they, may their memory be blessed, expounded (Kiddushin 35b), "'You shall not encircle the corner of your head and you shall not destroy the corner of your beard' - whoever has, do not destroy, etc." And nonetheless it is forbidden for them to shave the male, and even a minor. And slaves - even though they are in the category of women regarding many commandments - are liable for this, since they have a beard. And [those the sex of which is in doubt], behold [the law is in] doubt, and we give them the stringencies of the male and the female in this. And they are [accordingly] obligated in everything in every place. But if they transgressed - [because of the] doubt they are not lashed. And related to this matter, I will write the principle that they, may their memory be blessed, taught us about the commandments for women - even though my way is to write it specifically about each and every commandment; since from between the principle and the specific case, the reader will remember it. And this is it: It is one, that [both] men and women are obligated in all of the negative commandments in the Torah, except for do not encircle, do not destroy and do not become impure by the dead. And women are exempt from all positive commandments determined by time, except for kiddush, matsa, eating the Pesach sacrifice, gathering and joy [on the holiday]. But they also said that we do not learn from principles - even in a place in which it is said about them, "except" [to conclude that these are the only exceptions]. As in order to shorten his principles, the one who generalizes will not concern himself with small things that differ from the principle, to put them into the book. And one who transgresses this and shaves one corner of the head is liable for one [set of] lashes. But if he shaved two temples - and even at one time with one warning - he is liable for two [sets of] lashes (see Makkot 20a). And the transcriber wrote in the name of Rambam, may his memory be blessed (Sefer HaMitzvot LaRambam, Mitzvot Lo Taase 43), "And it is fitting that we not count them as two commandments, even though he is lashed [twice], since both of them are written within one negative commandment. As had it stated, 'You shall not encircle the right corner of your head and the left corner of your head,' and we had found that they are liable two [sets of lashes] for them; then it would have been permitted to say that we count them as two commandments. However, in that it is one word and one subject, it is truly [only] one commandment. And even though it comes in the explanation that it includes various parts of the body and that he is obligated for each one of them by itself; nonetheless, it does not require that they be several commandments." To here is his language.