JSFiddle - React, Tailwind, and code Playground

HTML

<div>
  <span>ABCDEFGHIJKLMNOPQRSTUVWXYZ</span>
</div>

CSS

div {
  color: blue;
  background: yellow;
  border: 10px solid blue;
}
div::first-line {
  color: red;             /* applies and is inherited by default */
  background: cyan;       /* applies and is not inherited by default */
  border: 10px solid red; /* does not apply to ::first-line */
}
span {
  color: inherit;         /* Firefox, Edge and Chrome inherit from ::first-line */
  background: inherit;    /* Firefox and Edge inherit from div, Chrome from ::first-line */
  border: inherit;        /* Firefox and Edge inherit from div, Chrome from ::first-line */
}