A woman does not actually accept Shabbat through lighting the Shabbat candles until she has finished lighting all the candles that she lights at the table where she will make the blessing. After she finishes lighting all the candles, she should immediately throw from her hand the wick or taper with which she lit them, place her hands over her eyes, close her eyes, and bless right away. There is also a kabbalistic reason for closing her eyes at that moment. After completing the blessing, she should open her eyes and behold the shining of the candles and the spreading of their light in that place. And if the area is covered with sheets on the floor and she cannot throw down the taper, she should have someone stand beside her so that immediately upon finishing the lighting, he may take the taper from her hand and extinguish it. It is specifically the woman upon whom the acceptance of Shabbat takes effect through the lighting of the Shabbat candles. However, men—if they light Shabbat candles by hand, even if they recite the blessing over them—do not accept Shabbat through that lighting, but only when they say “Bo’i Kallah” and “Mizmor Shir LeYom HaShabbat”, as will be explained later. Therefore, they may still perform labor after lighting. Nonetheless, it is proper that they explicitly stipulate at the time of lighting that they are not accepting Shabbat through the candle lighting. (Translation by ChatGPT-5)