There are two types of time as it relates to mitzvos. There is זמן המגביל - Time that limits and circumscribes the mitzva and זמן הגורם - Time that causes the mitzva. זמן הגורם is considered a מחייב - what creates the mitzva obligation. זמן המגביל is just the time period in which the mitzva is fulfilled but not a defining factor in the mitzva.
How do we know if the time frame for a mitzva is a זמן המגביל or זמן הגורם? If the mitzva is a continuous obligation throughout the entire time period, chances are that the time is זמן גורם. The time creates the obligation, so to speak, so as long as one is in that time period, the obligation is in force. If, however, it is a one time obligation, and after it is fulfilled one is no longer obligated, then it is likely considered a זמן המגביל. The "book-ends" of the mitzva are a certain time period within which one must perform the mitzva. Once performed, the person is freed from his obligation.
With this understanding in hand we can answer two questions of Tosfos. Tosfos [Kiddushin 29a] asks why we need a pasuk to teach us that women are exempt from the mitzva of bris milah. Milah is a time bound mitzva from which women are anyway exempt, so a pasuk is not necessary? They also ask [Kiddushin 36a] why the gemara needs a pasuk to teach us that women don't bring korbanos. The Avodas Hakorbanos is only done during the day so women are not "in the parsha" even without a special pasuk? Tosfos offer their own answer.
Based on our principal the answer [to both questions] is that women are exempt from time bound mitzvos that are זמן גרמא - that time is either the only cause or one of the causes of the mitzva. Examples of this are Tzitzis, Tefillin, Succah etc. The proof that these mitzvos are זמן הגורם mitzvos is that they can be fulfilled throughout the enitre duration of the given time period [as we explained earlier].
In contrast, the mitzva of Milah and bringing Korbanos are זמן המגביל mitzvos as evidenced by the fact that they can be performed only once. A bris is done once and a korban can only be brought once. Women are obligated in זמן המגביל mitzvos. That is why we need a special pasuk to teach us that women are nevertheless exempt.
Farentfert kushyos hatosfos - Tosfos' problems resolved....:-)
[Based on the sefer that every yeshiva bachur must own and use but unfortunately almost nobody ever heard of it - המדות לחקר ההלכה by HaRav Moshe Avigdor Amiel z"l (chief rabbi of Antwerp and then Tel Aviv) in Vol. 2 Page 330. This book is a treatise on the logical structures and constructs which underlie our holy Talmud. It is a pleasure to learn. I found it as a young avreich in Hakotel and have been a huge fan ever since].
לזכות כלב אברהם בן אלישבע רות