פירוש על קידושין 67:10

Abaye explains why we need a separate teaching to exempt women from dwelling in the sukkah. There is a midrash on the words “You shall dwell” which are generally interpreted to mean that you shall dwell in the sukkah as you dwell in your house. Since husbands and wives live together in their house, perhaps they should also live together in the sukkah. Therefore, the word “ha-ezrah” comes to teach that women are exempt from the mitzvah of sukkah.