Non Jews Regarding Learning Torah and Keeping Shabbos

The Gemara says that a non-jew that learns torah or keeps shabbos is "chayav Misa". The reason is simply that  as we know a person is obligated to be "osek be'yishuvo shel olam" or as it says in the pasuk "lo tohu be'raah lasheves yatzrah" a person was created to help the population of this world by having children and creating goods and/or services to perpetuate human life upon the world that god created. The greatest sin is to sit idly. We Jews were given the Torah and were told "Im lo brisi Yomam 'valaylah Chukei shamaim Va'aretz lo Samti" the purpose of creation was for the Torah. This allows us or obligates us to study the torah and because of that is considered "osek be'yishuvo shel olam". We were also given Shabbos, a day of rest, and told that god has commanded us to rest on this day and NOT be osek be'yishuvo shel olam. For those that were not commanded to rest on shabbos or for those that do not have a chelek in Torah, resting on shabbos or learning torah is considered wasting time. One who wasted their time is "chayav misa" because they are not contributing in any constructive way to the world that god created.

This can possibly also explain the gemara that states that even though everyone has a stated income designated to them on Rosh hashana, the money spent on "hotza'as shabbos" shabbos expenses or educating their children in torah is not part of that calculation. The reason is that your income is measured by your participation and general contribution to the economic output of your business vis a vis the world around you. Your expenses are measured too based on your consumption of goods and services within the sphere of the prevailing economy. However, Shabbos and Torah are taken out of the physical sphere and are spiritual endeavors that are outside of these calculations. What you spend on these spiritual endeavors will not reduce your balance of income because they are calculated off balance sheet. I would like to add that on the same token, time taken out for shabbos rest and torah learning will not diminish your income within the context of that balance sheet either.

A woman and an Eved for that matter aren't "chayav misa" if they study torah because their participation generally in "yishuvo shel olam" is measured differently. Women typically are not involved in economic activity but rather in raising families so the study of torah might not prevent them from carrying out their duties with regard to their everyday activities but still might be considered "tiflus". An Eved too does not own his own time and must work for his master so he cannot participate in the normal economic activies of a free man but again, may still be considered "tiflus"