The 10th mitzvah is that we are commanded to recite the Shema1 daily, both in the evening and in the morning.

The source of this commandment is G‑d's statement (exalted be He),2 "And you shall speak of them when you sit in your house [and when you walk on the road, when you lie down and when you rise.]"

The details of this mitzvah have been explained in the tractate Berachos. There3 it is explained that reciting Shema is a Biblical requirement.4

The Tosefta5 explains [regarding the mitzvah of prayer]: "Just as the Torah established the time for reciting Shema, so our Sages established a time for prayer." The meaning of this statement is as follows: Although prayer itself is ordained by the Torah, as explained above,6 the set times for prayer are not. The Sages established the times for prayer. This is also the meaning of the statement,7 "The prayers were established to correspond to the tamid sacrifices."8 This means that the Sages established the times of prayer to correspond to the times of the sacrifices.9

Women are not obligated in this mitzvah.