It is the responsibility of the mature, sane males of a town to sit for I’tikaaf in the last ten days of Ramadhan in the Masjid. This I’tikaaf is a stressed Sunnah, termed as Sunnat Mua’akkadah alal Kifaayah. If even a single person sits for I’tikaaf in the Masjid than the entire community will be absolved of this responsibility. However, if no one sits for I’tikaaf than the entire community will be responsible.
Men will perform I’tikaaf in the Masajid and women will perform I’tikaaf in their homes. Therefore, within the law, I’tikaaf should be performed.