פירוש על קידושין 69:7

R. Judah has a bigger problem—he too holds that tefillin are not a time-bound commandment. Plus he holds that two verses that come as one can teach about others. So why then do we not hold that matzah and gathering teach that they are obligated?
The answer is that we have a third verse, the obligation to rejoice on festivals. R. Judah holds that they are obligated for this mitzvah as well. And since everyone holds that when three verses come as one do not teach, we now have no source to obligate women for positive time-bound commandments.