Parashas Naso · Passuk 5:06
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,
Chabad.org — English translation + Rashi
Source: Bava Kamma 109b.
English: “A man or a woman” — it was taught: For every negative commandment, men and women are equally liable.
In context: The explicit inclusion of both genders establishes equal obligation in prohibitions of this class.
Custom
Chazal derive the equal liability of men and women for negative commandments from this verse.