All commandments involving the son [incumbent] on the father —- men are obligated and women are exempt; and all commandments involving the father [incumbent] on the son —- both men and women are obligated.  Every positive commandment which time causes —- men are obligated and women are exempt; and every positive commandment which time does not cause —- both men and women are obligated.  Every negative commandment —- whether time causes [it], or time does not cause [it] —- both men and women are obligated, except for the prohibition of destroying [one’s beard], the prohibition of rounding [one’s head], and the prohibition of becoming contaminated for the dead.