JSFiddle - React, Tailwind, and code Playground

HTML

<div class="anc">
  <p class="dec">
    One <!-- Blue background, red text. Clearly inheritance. -->
  </p>
</div>

<div class="anc">
  <div>
    Two <!-- Why is nothing inherited here? -->
  </div>
</div>

CSS

.anc {
  background-color: blue;
  color: red;
}
.des {
  background-color: inherit;
  color: inherit;
}