Maharal (Makkos 23b)

http://daattorah.blogspot.com/2017/01/maharal-because-women-are-on-lower.html

Maharal (Makkos 23b): And He gave him 365 Negative Commandments corresponding to his body and his matter so that he should not do that which was not proper. Because doing something improper applies only to the physical body of man. Therefore the Negative Commandments are 365 corresponding to the days of the year. That is because man from the aspect of his body has the level of the sun which has 365 days. It states in Bava Basra (58a), “I looked at Adam’s two heels and they are like the ball of the sun.” The explanation of this is that it comes to say that Adam was created in the image of G-d (tzelem). He in particular had this divine level completely. And the gemora is saying that Adam’s heels which are the end of the level of image (tzelem) are joined with the body which is like the image of the ball of the sun.

There is no doubt that the image (tzelem) of the face has a level which is more distinguished. That is because the face has the name of image (tzelem) more and therefore it was impossible to look at it. However it was possible to stare at Adam’s heels which are the end of the level of image (tzelem). That is because the end of the level of image (tzelem) has a connection to matter which is the body and it doesn't have such a distinguished level. Nevertheless the heels which are the end of image (tzelem) are like the ball of the sun because the end of image (tzelem) of man is joined with the body. Therefore its level is like the sun whose light is material. Consequently the Negative Commandments which are from the aspect of material which man received and which is below the image (tzelem) – have the same number as the days of the year because it is also below the level of image (tzelem) of man. I already explained this in Avos regarding “beloved is man who was created in the image (tzelem)” . It is important ot understand these great things.

And now we can understand that woman who is material is obligated to observe the Negative Commandments but is not obligated in all the Positive Commandments. That is because the spiritual level of women does not reach to the highest level - which is the level of the Positive Commandments that a woman would function fully - because she is material. She only has the level of image (tzelem) which is relevant to the Negative Commandments. You should also understand why Positive Commandments displace Negative Commandments – because they are on a higher level then Negative Commandments.