JSFiddle - React, Tailwind, and code Playground

HTML

<div id="t">on top</div>
<div id="b">on bottom</div>

CSS

#t {
    background: #ace;
    pointer-events: none;
    width: 100px; height: 100px;
    position: absolute; top: 10px; left: 10px; z-index: 100;
}
#b {
    background: #e95;
    width: 100px; height: 100px;
    position: absolute; top: 30px; left: 30px; z-index: 50;
}
#b:hover {
    background: #5e9;
}