Parashas Naso
דַּבֵּר֮ אֶל־בְּנֵ֣י יִשְׂרָאֵל֒ אִ֣ישׁ אֽוֹ־אִשָּׁ֗ה כִּ֤י יַעֲשׂוּ֙ מִכׇּל־חַטֹּ֣את הָֽאָדָ֔ם לִמְעֹ֥ל מַ֖עַל בַּיהֹוָ֑ה וְאָֽשְׁמָ֖ה הַנֶּ֥פֶשׁ הַהִֽוא׃
Speak to the Israelites: When a man or woman has committed any wrong toward a fellow human being, thus breaking faith with GOD, and they have realized their guilt,
Torah Temimah points to TT / related (verified).
איש או אשה — תניא, כל מצות לא תעשה אחד האנשים ואחד הנשים חייבים.
English: “A man or a woman” — it was taught: For every negative commandment, men and women are equally liable.
Custom
Chazal derive the equal liability of men and women for negative commandments from this verse.