Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

182. It is a negative commandment “do not turn away from a lost item of a Jew and leave it”

As it states in Devarim (Deuteronomy) 22:1-3, “do not look at your brother’s ox or his sheep going astray and hide yourself from them… you may not hide yourself.” (see also Positive Commandment #69)

This applies in all places and at all times, for men and for women.