Before us is Mishnah 7 in the first chapter of Maseches Kiddushin, which deals with the division of mitzvah obligations: which mitzvos rest upon a father with regard to his son, which mitzvos rest upon a son with regard to his father, and which mitzvos obligate men and women alike.
"Kol mitzvos ha'ben al ha'av":
The Mishnah opens: "Kol mitzvos ha'ben al ha'av, anashim chayavin v'nashim peturos" - every mitzvah that a father is obligated to perform for his son rests upon him and not upon the mother. And these are the examples:
To circumcise his son.
To redeem him, if he is a firstborn.
To teach him Torah.
To teach him a trade.
To marry him off.
"Kol mitzvos ha'av al ha'ben":
From here the Mishnah turns to the other side: "V'chol mitzvos ha'av al ha'ben, echad anashim v'echad nashim chayavin" - the mitzvos that concern the father and rest upon the child are binding upon men and women alike. This refers to the mitzvos of honoring one's father and mother, which include two areas:
Reverence (mora): Not to sit in his place and not to contradict his words.
Honor (kavod): To feed him, to clothe him, and the like.
Mitzvos Asei Shehazman Gerama:
Continuing with the subject of mitzvah obligations and the difference between men and women, the Mishnah says: "V'chol mitzvas asei shehazman gerama, anashim chayavin v'nashim peturos" - every positive mitzvah that is caused by time, men are obligated in it and women are exempt from it. In contrast: "V'chol mitzvas asei shelo hazman gerama, echad anashim v'echad nashim chayavin" - such as mezuzah, in which men and women are equally obligated.
Mitzvos Lo Ta'aseh:
From here the Mishnah turns to the negative mitzvos: "V'chol mitzvas lo ta'aseh, bein shehazman gerama u'vein shelo hazman gerama, echad anashim v'echad nashim chayavin" - regarding negative mitzvos it makes no difference whether time causes the mitzvah or not, and both men and women are obligated in it. This is aside from three exceptions: "Chutz mi'bal tashchis u'bal takif u'bal titamei la'meisim":
"Bal tashchis" - the prohibition of destroying the beard with a razor, that is, shaving the beard.
"Bal takif" - the prohibition of rounding the corners of the head, removing the hair in the area above the ear, which likewise does not apply to women.
"Bal titamei la'meisim" - the prohibition of becoming tamei through contact with a corpse, which does not apply to the daughter of a kohen but only to a male kohen.
To summarize: In this Mishnah we learned four divisions in mitzvah obligations: the mitzvos of the son that rest upon the father - upon men and not upon women; the mitzvos of the father that rest upon the child, reverence and honor - upon men and women alike; positive mitzvos caused by time - men are obligated and women are exempt, whereas in positive mitzvos not caused by time all are obligated; and negative mitzvos - all are obligated in them, whether caused by time or not, aside from bal tashchis, bal takif, and bal titamei la'meisim.