tailwindcss/jit/corePlugins/divideOpacity.js

const { asValue, nameClass } = require('../pluginUtils')

module.exports = function ({ matchUtilities }) {
  matchUtilities({
    'divide-opacity': (modifier, { theme }) => {
      let value = asValue(modifier, theme.divideOpacity)

      if (value === undefined) {
        return []
      }

      return {
        [`${nameClass('divide-opacity', modifier)} > :not([hidden]) ~ :not([hidden])`]: {
          '--tw-divide-opacity': value,
        },
      }
    },
  })
}