פירוש על קידושין 68:11

The Talmud asks two difficulties—first of all, there are some sages who hold that we can learn from two verses that teach the same thing. If so, just as women are obligated in matzah and gathering, so too they are obligated in all positive time-bound commandments. The Talmud will return to this difficulty below.
The other question is the source for the opposite rule—that they are obligated in positive non-time bound commandments.