פירוש על קידושין 57:7

Nearly all negative commandments are equally obligatory upon men and women. The mishnah notes a few exceptions. The prohibitions of rounding the corners of the head and marring the beard (Leviticus 19:27) are obligatory only upon men. Since most women don’t have beards the beard prohibition would not apply to them—the prohibition of rounding the corners of the head is an accompanying prohibition appearing in the same verse and hence women are exempt from it as well. In addition, women do not act as priests and therefore the prohibition of a priest from coming into contact with a dead body applies only to male priests and not to daughters of priests.