JSFiddle - React, Tailwind, and code Playground

HTML

<div class="wr">
  <div class="best">lorem</div>
  <div class="nest">lorem</div>
  <div class="test">lorem</div>
  <div class="nesting">lorem</div>
  <div class="test">lorem</div>
  <div class="nes">lorem</div>
  <div class="nesting">lorem</div>
  <div class="nest">lorem</div>
  <div class="nesting">lorem</div>
  <div class="test">lorem</div>
</div>

SCSS

.wr {
  display: flex;
  flex-direction: column;
  border: 1px solid #ccffcc;
  >*:not(.nesting) {
    color: #ff0000;
  }
}