Negative Commandment #182
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.