פירוש על קידושין 69:6

R. Meir holds that tefillin are not time-bound. R. Meir holds that they must be worn all the time. So what is his source for women being obligated in positive non-time bound commandments? The answer is that he holds that two verses that come as one do not teach. Therefore, matzah and gathering cannot serve as a paradigm to obligate women in positive time-bound commandments.