Berakhot 20B

ומן התפילין, וחייבין בתפילה ובמזוזה ובברכת המזון.

and from tefillin, but they are obligated in the mitzvot of prayer, mezuza, and Grace after Meals. The Talmud explains the rationale for these exemptions and obligations.

גמ׳ קריאת שמע: פשיטא! מצות עשה שהזמן גרמא הוא, וכל מצות עשה שהזמן גרמא נשים פטורות?

Talmud With regard to the Mishnah’s statement that women are exempt from the recitation of Shema, the Talmud asks: That is obvious, as Shema is a time-bound, positive mitzva, and the halakhic principle is: Women are exempt from any time-bound, positive mitzva, i.e., any mitzva whose performance is only in effect at a particular time. Shema falls into that category as its recitation is restricted to the morning and the evening. Why then did the Mishnah need to mention it specifically?

מהו דתימא: הואיל ואית בה מלכות שמים, קמשמע לן.

The Talmud replies: Lest you say: Since Shema includes the acceptance of the yoke of the kingdom of Heaven, perhaps women are obligated in its recitation despite the fact that it is a time-bound, positive mitzva. Therefore, the Mishnah teaches us that, nevertheless, women are exempt.

ומן התפלין. פשיטא! מהו דתימא: הואיל ואתקש למזוזה ⁠— קמשמע לן.

We also learned in the Mishnah that women are exempt from tefillin. The Talmud asks: That is obvious as well. The donning of tefillin is only in effect at particular times; during the day but not at night, on weekdays but not on Shabbat or Festivals. The Talmud replies: Lest you say: Since the mitzva of tefillin is juxtaposed in the Torah to the mitzva of mezuza, as it is written: “And you should bind them as a sign upon your hands and they should be frontlets between your eyes” (Deuteronomy 6:8), followed by: “And you should write them upon the door posts of your house and on your gates” (Deuteronomy 6:9), just as women are obligated in the mitzva of mezuza, so too they are obligated in the mitzva of tefillin. Therefore, the Mishnah teaches us that nevertheless, women are exempt.