Many of the mitzvot cannot be observed now, following the destruction of the Second Temple, although they still retain religious significance. According to one standard reckoning,[5] there are 77 positive and 194 negative commandments that can be observed today, of which there are 26 commands that apply only within the Land of Israel.[6] Furthermore, there are some time-related commandments from which women are exempt (examples include shofar, sukkah, lulav, tzitzit and tefillin).[7] Some depend on the special status of a person in Judaism (such as kohanim), while others apply only to men or only to women.