Why I’m Excited About Native CSS Variables
Native CSS variables weren’t just an attempt to copy what CSS preprocessors could already do. In fact, if you read some of the initial design discussions, you’ll see that most of the motivation for native CSS variables was to make it possible to do things you can’t do with preprocessors!
CSS preprocessors are fantastic tools, but their variables are static and lexically scoped. Native CSS variables, on the other hand, are an entirely different kind of variable: they’re dynamic, and they’re scoped to the DOM. In fact, I think it’s confusing to call them variables at all. They’re actually CSS properties, which gives them an entirely different set of capabilities and allows them to solve an entirely different set of problems.
(Extended emphasis mine.)