פירוש על קידושין 71:2

Abaye explains that Issi exempts women from the prohibition of making a bald spot by comparing the prohibition in Deuteronomy with that in Leviticus. Since Leviticus refers only to men (“sons of Aaron”) and not daughters of Aaron.
The Talmud then asks why we need this gezerah shavah from Leviticus. We could say that the Leviticus 21:1 “Speak to the sons of Aaron” refers to the whole passage, including the prohibition of making a bald spot. Then we could derive from a “kal vehomer” that all women, not just priestly women, are exempt from the mitzvah.