Sukkah 28B

השוה הכתוב אשה לאיש לכל עונשין שבתורה. אמר אביי: לעולם סוכה הלכתא, ואיצטריך. סלקא דעתך אמינא ״תשבו״⁠ — כעין תדורו, מה דירה ⁠— איש ואשתו, אף סוכה ⁠— איש ואשתו, קא משמע לן.

The verse equated a woman to a man with regard to all punishments and prohibitions in the Torah. The mitzvot of Yom Kippur include prohibitions, as well as the punishment of karet. Why, then, was this additional derivation necessary? Abaye said: Actually, sukka is a halakha transmitted to Moses from Sinai. Nevertheless, it was necessary to teach that a woman is exempt from the mitzva of sukka, as it might enter your mind to say: “should you reside” (Leviticus 23:42) indicates that you reside in the sukka as you reside; just as residence is typically performed by a man and his wife, so too, the mitzva of sukka is performed by both a man and his wife. Therefore, it teaches us that women are exempt.

רבא אמר: איצטריך, סלקא דעתך אמינא יליף ״חמשה עשר״ ״חמשה עשר״ מחג המצות. מה להלן ⁠— נשים חייבות, אף כאן ⁠— נשים חייבות. קא משמע לן.

Rava said a different reason: A halakha transmitted to Moses from Sinai was necessary to teach that a woman is exempt from the mitzva of sukka, as it might enter your mind to say: Derive a verbal analogy with regard to Sukkot, about which it is written: “On the 15th day of this 7th month is the festival of Sukkot” (Leviticus 23:34), from Passover, about which it is written: “And on the 15th day of the same month is the festival of matzot” (Leviticus 23:6). Just as there, women are obligated to eat matza on Passover even though it is a time-bound mitzva, so too here, with regard to the mitzva of sukka, women are obligated. Therefore, the halakha transmitted to Moses from Sinai teaches us that they are exempt.