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Tefilin is a time bound Mitzvas Aseh and women are Patur from the Mitzvah. . (1)
The Mitzvah of Mezuzah, Ma'akeh, Hashavas Aveidah, and Shilu'ach ha'Ken are Mitzvos Aseh that are not time bound and women are Chayav.
Women are Patur from all time bound Mitzvos Aseh with the exception of Matzah, Simchah (on Yom Tov) and Hakhel.
Women are obligated in all Mitzvas Aseh that are not time bound with the exception of Talmud Torah, Pidyon ha'Ben and Peru u'Rvu.
When the Mishnah states a Klal it is not exact and there may be exceptions, even if the Mishnah lists certain exceptions there may be additional exceptions.
An Eruv and Shituf Meva'os may be made with any type of food with the exception of water, salt, fungi and mushrooms. (2)
Tefilin is a time bound Mitzvas Aseh and women are Patur, from this we learn that women are Patur from all time bound Mitzvas Aseh. (3)
A person must live in the Sukah in the same way that he lives in his home.
The Mitzvah of Simchah on Yom Tov is an obligation on the husband to make his wife happy. (4)
It is a Machlokes whether we may learn something out from two Pesukim that both teach the same Din.
Even children are Chayav in the Mitzvah of Hakhel.
Kibud Av va'Em is a Mitzvas Aseh that is not time bound and women are Chayav, from this we learn that women are Chayav in all Mitzvas Aseh that are not time bound.
A BIT MORE
1. Even according to the opinion that the Mitzvah of Tefilin applies also at night it is still regarded as a time bound Mitzvas Aseh because Shabbos and Yom Tov are not a time for Tefilin
2. A food that gives sustenance must be used because a person only resides in a place that he has sustenance and these foods do not give sustenance.
3. Tefilin is compared in the Pasuk to Talmud Torah, just like women are Patur from Talmud Torah so too they are Patur from Tefilin.
4. Regarding a widow, whoever is hosting her is obligated to make her happy.
MITZVAS ASEH THAT ARE NOT TIME BOUND
The Mitzvah of, Ma'akeh, Hashavas Aveidah, and Shilu'ach ha'Ken are Mitzvas Aseh that are not time bound and women are Chayav. Tosfos asks that all of these Mitzvos also include a Mitzvos Lo Sa'aseh; the Mitzvah of Ma'akeh includes the Lo Sa'aseh of 'do not put blood in your house', the Lo Sa'aseh of 'you may not evade' applies to Hashavas Aveidah and the Lo Sa'aseh of 'do not take the mother with the offspring' applies to Shilu'ach ha'Ken. Since all of these Mitzvos include a Mitzvas Lo Sa'aseh the women are Chayav even if it is not time bound because women are Chayav in all Mitzvos Lo Sa'aseh. Tosfos answers that sometimes the Mitzvas Aseh applies without the Mitzvas Lo Sa'aseh; if when you build a house you had in mind to make a Ma'akeh and you later change your mind, or if you when pick up the Aveidah you have in mind to return it and you later change your mind, or if when you take the mother bird you have in mind to send it away and you later change your mind, in all of these case the Mitzvas Aseh applies without the Mitzvas Lo Sa'aseh.
RE'IYAH CHAGIGAH AND SIMCHAH
Klal Yisrael is commanded in three Mitzvos when they ascend to Yerushalayim for the Regel, Re'iyah Chagigah and Simchah. The Mitzvah of Re'iyah is to enter the Azarah on the first day of the Regel and to bring an Olah from an animal or a bird. If one enters the Azarah, but fails to bring a Korban, not only does he not fulfill the Mitzvas Aseh but he also transgressed the Mitzvas Lo Sa'aseh of 'do not appear in front of me empty handed.' However, one is not punished with Malkus for this Lo Sa'aseh because it does not involve an act. The Mitzvah of Chagigah is to bring a Shelamim on the first day of Yom Tov. A Shelamim is only brought from an animal, [not a bird]. Women are not obligated in these two Mitzvos. The Mitzvah of Simchah is to bring a Shelamim besides the Shalmei Chagigah. This Shelamim is called Shalmei Simchas and women are Chayav in this Mitzvah. (Rambam Hilchos Chagigah 1:1)
Women are not Chayav to bring a Korban; they are Chayav in Simchah, she shall be happy with her husband and ascend to Yerushalayim with him and he shall be Mesame'ach her. (Ra'avad)
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