Quoting%20commentary for Berakhot 40:4

ומן התפלין: פשיטא מהו דתימא הואיל ואתקש למזוזה קמ"ל:

And from Tefillin. This too is evident ! Thou mightest say that since Tefillin are to be compared with Mezuzah [they should be obligatory upon women] ; therefore it informs us [they are exempt].

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