What is the difference between men and women, apart from physical differences or those related to treatment?

The fundamental principle in religious obligation (taklif shar'i) is the equality of women and men, except where evidence has been adduced to specify a different ruling for one of the sexes. Among the differences between men and women in Islamic rulings are: maintenance, as a man is obligated to provide for his wife; and guardianship (qawamah) of a man over a woman, as stated in His (Allah's) Almighty saying: "Men are guardians over women because Allah has made some of them to excel others and because they spend out of their property." Also, general leadership (al-wilayah al-'ammah), regarding which scholars have reached a consensus that maleness is a prerequisite. Furthermore, there are rulings concerning menstruation, which necessitate a woman abstaining from prayer and fasting, while making up for the missed fasts. And also testimony, where the testimony of two women is equivalent to that of one man, as stated in His (Allah's) Almighty saying: "And if there are not two men, then one man and two women from among those whom you approve as witnesses."