Yosef Karo, Translation:Shulchan Aruch — Orach Chaim 658…
“ We collect etrog money according to wealth, because beautification of the mitzvah applies more to the rich than to the poor. A woman is exempt from giving etrog money because she is not obligation in it (responsa of Mahari"l 114) . Every man should take efforts and be hasty to perform the mitzvah of buying an etrog and lulav so as to fulfill the mitzvah fittingly (Hagahot Maimoni end of Laws of Lulav) . ”
