Tossefta sur Le Deutéronome 23:2

Everyone is liable in sounding the shofar: Priests, Levites, and Israelites, converts and freed slaves, halalim, Natinim, mamzerim, a deaf-mute, an imbecile, and a minor, one who was castrated by man, one who was born castrated, one whose [testicles] are crushed or whose member is cut (Deut. 23:2) -- all are liable and may cause others to fulfill their obligation. A tumtum and androgynous are liable, but do not cause others to fulfill their obligation. An androgynous fulfills the obligation of "his" kind^*the translation follows the Hebrew, which defaults to the masculine, but does not fulfill the obligation of those who are not of his kind. A tumtum does not fulfill either the obligation of those of his kind or those who are not of his kind. Women and slaves and minors are exempt and do not cause the masses to fulfill their obligation.

Everyone is liable in reading the Megillah -- Kohanim, Levites, and Israelites, and freed slaves, disqualified [Kohanim], Netinim (i.e., descendants of Gibeonites), and mamzerim, eunuchs, those born sexually impotent, one wounded with crushed or severed testicles^*פצוע דכא וכרות שפכה (see Deut. 23:2), all of them are liable, and can cause others to fulfill their obligations. An Androginus fulfills any obligations that apply based on their individual physiology, and does not fulfill any that do not apply. One who is half slave and half freedman does not cause those that are of his gender or not of his gender to fulfill their obligation. Women and slaves and minors are exempt and they do not cause others to fulfill their obligation. Said Rabbi Yehuda, when I was a child I read [the Megillah] in front of Rabbi Tarfon in Lod and he praised me. Said Rebbi, when I was a child I read [the Megillah] in front of Rabbi Yehuda in Usha, and there were elders there, and none of them said a word. They said to him, one cannot bring a proof from one (i.e., such as Rabbi Yehuda), who permitted that very thing to be done. [Nevertheless,] from that time and onward, they became accustomed to permit minors to read [the Megillah] in public.

There are those [woman] who are subject to either chalitza or yibbum; who are subject to yibbum but not chalitza; who are subject to chalitza but not yibbum; and who are subject to neither chalitza nor yibbum. The forbidden relations about which we stated "neither subject to chalitza or yibbum," added to them are the wife of eunuch by nature, and the wife of a brother of the same mother, and the wife of a convert, and the wife of a freed [Hebrew] slave, and an aylonit -- [they are subject to] neither chalitza nor yibbum. A female deaf-mute and a female imbecile are subject to yibbum but not chalitza. One who is prohibited [due to] a mitzvah, and one who is prohibited [due to] sanctity -- they are subject to chalitza but not yibbum. A barren woman, and an elderly woman, and all other women are subject to either chalitza or yibbum. There are those who [instead] state [the rule as follows]: "There are those [men] who either perform chalitza or yibbum^*"choltzin o m'yabmin" (in the masculine, from the point of view of the yavam), as opposed to "choltzot o m'yabmot" (in the feminine, from the point of view of the yavama), as is used in the earlier portion of this Tosefta, who perform yibbum but not chalitza, who perform chalitza but not yibbum, and who perform neither yibbum nor chalitza. The forbidden relations about which we stated "neither perform chalitza or yibbum," added to them are the eunuch by nature, and the androgynous, and the brother from the same mother, and the convert, and the freed [Hebrew] slave -- [they perform] neither chalitza or yibbum. A male deaf-mute and a male imbecile perform yibbum but not chalitza. 'One who is wounded by crushing' and 'one whose member is severed' (Deut. 23:2), a eunuch by human agency, and an elderly man perform chalitza but not yibbum. And all other men perform either chalitza or yibbum."