diff --git a/CHANGELOG.md b/CHANGELOG.md
index 1de21457320f..a264706445bd 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -14,6 +14,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 ### Changed
 
 - Apply variants from left to right instead of inside-out ([#13478](https://github.com/tailwindlabs/tailwindcss/pull/13478))
+- Don't special-case `[hidden]` elements in `space-*`/`divide-*` utilities ([#13459](https://github.com/tailwindlabs/tailwindcss/pull/13459))
 
 ## [4.0.0-alpha.13] - 2024-04-04
 
diff --git a/packages/tailwindcss/src/index.test.ts b/packages/tailwindcss/src/index.test.ts
index b31f6c702ff4..8d5cd8f8e7b0 100644
--- a/packages/tailwindcss/src/index.test.ts
+++ b/packages/tailwindcss/src/index.test.ts
@@ -533,9 +533,9 @@ describe('sorting', () => {
         gap: var(--spacing-4, 1rem);
       }
 
-      :where(.space-x-2 > :not([hidden]) ~ :not([hidden])) {
-        margin-inline-start: calc(var(--spacing-2, .5rem) * calc(1 - var(--tw-space-x-reverse)));
-        margin-inline-end: calc(var(--spacing-2, .5rem) * var(--tw-space-x-reverse));
+      :where(.space-x-2 > :not(:last-child)) {
+        margin-inline-start: calc(var(--spacing-2, .5rem) * var(--tw-space-x-reverse));
+        margin-inline-end: calc(var(--spacing-2, .5rem) * calc(1 - var(--tw-space-x-reverse)));
       }
 
       @property --tw-space-x-reverse {
diff --git a/packages/tailwindcss/src/utilities.test.ts b/packages/tailwindcss/src/utilities.test.ts
index 7ea5213ed06a..2ff35b1cb066 100644
--- a/packages/tailwindcss/src/utilities.test.ts
+++ b/packages/tailwindcss/src/utilities.test.ts
@@ -5296,19 +5296,19 @@ test('space-x', () => {
       --spacing-4: 1rem;
     }
 
-    :where(.-space-x-4 > :not([hidden]) ~ :not([hidden])) {
-      margin-inline-start: calc(calc(var(--spacing-4, 1rem) * -1) * calc(1 - var(--tw-space-x-reverse)));
-      margin-inline-end: calc(calc(var(--spacing-4, 1rem) * -1) * var(--tw-space-x-reverse));
+    :where(.-space-x-4 > :not(:last-child)) {
+      margin-inline-start: calc(calc(var(--spacing-4, 1rem) * -1) * var(--tw-space-x-reverse));
+      margin-inline-end: calc(calc(var(--spacing-4, 1rem) * -1) * calc(1 - var(--tw-space-x-reverse)));
     }
 
-    :where(.space-x-4 > :not([hidden]) ~ :not([hidden])) {
-      margin-inline-start: calc(var(--spacing-4, 1rem) * calc(1 - var(--tw-space-x-reverse)));
-      margin-inline-end: calc(var(--spacing-4, 1rem) * var(--tw-space-x-reverse));
+    :where(.space-x-4 > :not(:last-child)) {
+      margin-inline-start: calc(var(--spacing-4, 1rem) * var(--tw-space-x-reverse));
+      margin-inline-end: calc(var(--spacing-4, 1rem) * calc(1 - var(--tw-space-x-reverse)));
     }
 
-    :where(.space-x-\\[4px\\] > :not([hidden]) ~ :not([hidden])) {
-      margin-inline-start: calc(4px * calc(1 - var(--tw-space-x-reverse)));
-      margin-inline-end: calc(4px * var(--tw-space-x-reverse));
+    :where(.space-x-\\[4px\\] > :not(:last-child)) {
+      margin-inline-start: calc(4px * var(--tw-space-x-reverse));
+      margin-inline-end: calc(4px * calc(1 - var(--tw-space-x-reverse)));
     }
 
     @property --tw-space-x-reverse {
@@ -5336,19 +5336,19 @@ test('space-y', () => {
       --spacing-4: 1rem;
     }
 
-    :where(.-space-y-4 > :not([hidden]) ~ :not([hidden])) {
-      margin-bottom: calc(calc(var(--spacing-4, 1rem) * -1) * var(--tw-space-y-reverse));
-      margin-top: calc(calc(var(--spacing-4, 1rem) * -1) * calc(1 - var(--tw-space-y-reverse)));
+    :where(.-space-y-4 > :not(:last-child)) {
+      margin-top: calc(calc(var(--spacing-4, 1rem) * -1) * var(--tw-space-y-reverse));
+      margin-bottom: calc(calc(var(--spacing-4, 1rem) * -1) * calc(1 - var(--tw-space-y-reverse)));
     }
 
-    :where(.space-y-4 > :not([hidden]) ~ :not([hidden])) {
-      margin-bottom: calc(var(--spacing-4, 1rem) * var(--tw-space-y-reverse));
-      margin-top: calc(var(--spacing-4, 1rem) * calc(1 - var(--tw-space-y-reverse)));
+    :where(.space-y-4 > :not(:last-child)) {
+      margin-top: calc(var(--spacing-4, 1rem) * var(--tw-space-y-reverse));
+      margin-bottom: calc(var(--spacing-4, 1rem) * calc(1 - var(--tw-space-y-reverse)));
     }
 
-    :where(.space-y-\\[4px\\] > :not([hidden]) ~ :not([hidden])) {
-      margin-bottom: calc(4px * var(--tw-space-y-reverse));
-      margin-top: calc(4px * calc(1 - var(--tw-space-y-reverse)));
+    :where(.space-y-\\[4px\\] > :not(:last-child)) {
+      margin-top: calc(4px * var(--tw-space-y-reverse));
+      margin-bottom: calc(4px * calc(1 - var(--tw-space-y-reverse)));
     }
 
     @property --tw-space-y-reverse {
@@ -5362,7 +5362,7 @@ test('space-y', () => {
 
 test('space-x-reverse', () => {
   expect(run(['space-x-reverse'])).toMatchInlineSnapshot(`
-    ":where(.space-x-reverse > :not([hidden]) ~ :not([hidden])) {
+    ":where(.space-x-reverse > :not(:last-child)) {
       --tw-space-x-reverse: 1;
     }
 
@@ -5377,7 +5377,7 @@ test('space-x-reverse', () => {
 
 test('space-y-reverse', () => {
   expect(run(['space-y-reverse'])).toMatchInlineSnapshot(`
-    ":where(.space-y-reverse > :not([hidden]) ~ :not([hidden])) {
+    ":where(.space-y-reverse > :not(:last-child)) {
       --tw-space-y-reverse: 1;
     }
 
@@ -5399,28 +5399,28 @@ test('divide-x', () => {
       ['divide-x', 'divide-x-4', 'divide-x-123', 'divide-x-[4px]'],
     ),
   ).toMatchInlineSnapshot(`
-    ":where(.divide-x > :not([hidden]) ~ :not([hidden])) {
+    ":where(.divide-x > :not(:last-child)) {
       border-inline-style: var(--tw-border-style);
-      border-inline-end-width: calc(1px * var(--tw-divide-x-reverse));
-      border-inline-start-width: calc(1px * calc(1 - var(--tw-divide-x-reverse)));
+      border-inline-start-width: calc(1px * var(--tw-divide-x-reverse));
+      border-inline-end-width: calc(1px * calc(1 - var(--tw-divide-x-reverse)));
     }
 
-    :where(.divide-x-123 > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-x-123 > :not(:last-child)) {
       border-inline-style: var(--tw-border-style);
-      border-inline-end-width: calc(123px * var(--tw-divide-x-reverse));
-      border-inline-start-width: calc(123px * calc(1 - var(--tw-divide-x-reverse)));
+      border-inline-start-width: calc(123px * var(--tw-divide-x-reverse));
+      border-inline-end-width: calc(123px * calc(1 - var(--tw-divide-x-reverse)));
     }
 
-    :where(.divide-x-4 > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-x-4 > :not(:last-child)) {
       border-inline-style: var(--tw-border-style);
-      border-inline-end-width: calc(4px * var(--tw-divide-x-reverse));
-      border-inline-start-width: calc(4px * calc(1 - var(--tw-divide-x-reverse)));
+      border-inline-start-width: calc(4px * var(--tw-divide-x-reverse));
+      border-inline-end-width: calc(4px * calc(1 - var(--tw-divide-x-reverse)));
     }
 
-    :where(.divide-x-\\[4px\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-x-\\[4px\\] > :not(:last-child)) {
       border-inline-style: var(--tw-border-style);
-      border-inline-end-width: calc(4px * var(--tw-divide-x-reverse));
-      border-inline-start-width: calc(4px * calc(1 - var(--tw-divide-x-reverse)));
+      border-inline-start-width: calc(4px * var(--tw-divide-x-reverse));
+      border-inline-end-width: calc(4px * calc(1 - var(--tw-divide-x-reverse)));
     }
 
     @property --tw-divide-x-reverse {
@@ -5454,10 +5454,10 @@ test('divide-x with custom default border width', () => {
       --default-border-width: 2px;
     }
 
-    :where(.divide-x > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-x > :not(:last-child)) {
       border-inline-style: var(--tw-border-style);
-      border-inline-end-width: calc(2px * var(--tw-divide-x-reverse));
-      border-inline-start-width: calc(2px * calc(1 - var(--tw-divide-x-reverse)));
+      border-inline-start-width: calc(2px * var(--tw-divide-x-reverse));
+      border-inline-end-width: calc(2px * calc(1 - var(--tw-divide-x-reverse)));
     }
 
     @property --tw-divide-x-reverse {
@@ -5483,32 +5483,32 @@ test('divide-y', () => {
       ['divide-y', 'divide-y-4', 'divide-y-123', 'divide-y-[4px]'],
     ),
   ).toMatchInlineSnapshot(`
-    ":where(.divide-y > :not([hidden]) ~ :not([hidden])) {
-      border-top-style: var(--tw-border-style);
+    ":where(.divide-y > :not(:last-child)) {
       border-bottom-style: var(--tw-border-style);
-      border-bottom-width: calc(1px * var(--tw-divide-y-reverse));
-      border-top-width: calc(1px * calc(1 - var(--tw-divide-y-reverse)));
+      border-top-style: var(--tw-border-style);
+      border-top-width: calc(1px * var(--tw-divide-y-reverse));
+      border-bottom-width: calc(1px * calc(1 - var(--tw-divide-y-reverse)));
     }
 
-    :where(.divide-y-123 > :not([hidden]) ~ :not([hidden])) {
-      border-top-style: var(--tw-border-style);
+    :where(.divide-y-123 > :not(:last-child)) {
       border-bottom-style: var(--tw-border-style);
-      border-bottom-width: calc(123px * var(--tw-divide-y-reverse));
-      border-top-width: calc(123px * calc(1 - var(--tw-divide-y-reverse)));
+      border-top-style: var(--tw-border-style);
+      border-top-width: calc(123px * var(--tw-divide-y-reverse));
+      border-bottom-width: calc(123px * calc(1 - var(--tw-divide-y-reverse)));
     }
 
-    :where(.divide-y-4 > :not([hidden]) ~ :not([hidden])) {
-      border-top-style: var(--tw-border-style);
+    :where(.divide-y-4 > :not(:last-child)) {
       border-bottom-style: var(--tw-border-style);
-      border-bottom-width: calc(4px * var(--tw-divide-y-reverse));
-      border-top-width: calc(4px * calc(1 - var(--tw-divide-y-reverse)));
+      border-top-style: var(--tw-border-style);
+      border-top-width: calc(4px * var(--tw-divide-y-reverse));
+      border-bottom-width: calc(4px * calc(1 - var(--tw-divide-y-reverse)));
     }
 
-    :where(.divide-y-\\[4px\\] > :not([hidden]) ~ :not([hidden])) {
-      border-top-style: var(--tw-border-style);
+    :where(.divide-y-\\[4px\\] > :not(:last-child)) {
       border-bottom-style: var(--tw-border-style);
-      border-bottom-width: calc(4px * var(--tw-divide-y-reverse));
-      border-top-width: calc(4px * calc(1 - var(--tw-divide-y-reverse)));
+      border-top-style: var(--tw-border-style);
+      border-top-width: calc(4px * var(--tw-divide-y-reverse));
+      border-bottom-width: calc(4px * calc(1 - var(--tw-divide-y-reverse)));
     }
 
     @property --tw-divide-y-reverse {
@@ -5542,11 +5542,11 @@ test('divide-y with custom default border width', () => {
       --default-border-width: 2px;
     }
 
-    :where(.divide-y > :not([hidden]) ~ :not([hidden])) {
-      border-top-style: var(--tw-border-style);
+    :where(.divide-y > :not(:last-child)) {
       border-bottom-style: var(--tw-border-style);
-      border-bottom-width: calc(2px * var(--tw-divide-y-reverse));
-      border-top-width: calc(2px * calc(1 - var(--tw-divide-y-reverse)));
+      border-top-style: var(--tw-border-style);
+      border-top-width: calc(2px * var(--tw-divide-y-reverse));
+      border-bottom-width: calc(2px * calc(1 - var(--tw-divide-y-reverse)));
     }
 
     @property --tw-divide-y-reverse {
@@ -5565,7 +5565,7 @@ test('divide-y with custom default border width', () => {
 
 test('divide-x-reverse', () => {
   expect(run(['divide-x-reverse'])).toMatchInlineSnapshot(`
-    ":where(.divide-x-reverse > :not([hidden]) ~ :not([hidden])) {
+    ":where(.divide-x-reverse > :not(:last-child)) {
       --tw-divide-x-reverse: 1;
     }
 
@@ -5580,7 +5580,7 @@ test('divide-x-reverse', () => {
 
 test('divide-y-reverse', () => {
   expect(run(['divide-y-reverse'])).toMatchInlineSnapshot(`
-    ":where(.divide-y-reverse > :not([hidden]) ~ :not([hidden])) {
+    ":where(.divide-y-reverse > :not(:last-child)) {
       --tw-divide-y-reverse: 1;
     }
 
@@ -5596,27 +5596,27 @@ test('divide-y-reverse', () => {
 test('divide-style', () => {
   expect(run(['divide-solid', 'divide-dashed', 'divide-dotted', 'divide-double', 'divide-none']))
     .toMatchInlineSnapshot(`
-      ":where(.divide-dashed > :not([hidden]) ~ :not([hidden])) {
+      ":where(.divide-dashed > :not(:last-child)) {
         --tw-border-style: dashed;
         border-style: dashed;
       }
 
-      :where(.divide-dotted > :not([hidden]) ~ :not([hidden])) {
+      :where(.divide-dotted > :not(:last-child)) {
         --tw-border-style: dotted;
         border-style: dotted;
       }
 
-      :where(.divide-double > :not([hidden]) ~ :not([hidden])) {
+      :where(.divide-double > :not(:last-child)) {
         --tw-border-style: double;
         border-style: double;
       }
 
-      :where(.divide-none > :not([hidden]) ~ :not([hidden])) {
+      :where(.divide-none > :not(:last-child)) {
         --tw-border-style: none;
         border-style: none;
       }
 
-      :where(.divide-solid > :not([hidden]) ~ :not([hidden])) {
+      :where(.divide-solid > :not(:last-child)) {
         --tw-border-style: solid;
         border-style: solid;
       }"
@@ -5832,59 +5832,59 @@ test('divide-color', () => {
       --color-red-500: #ef4444;
     }
 
-    :where(.divide-\\[\\#0088cc\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-\\[\\#0088cc\\] > :not(:last-child)) {
       border-color: #08c;
     }
 
-    :where(.divide-\\[\\#0088cc\\]\\/50 > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-\\[\\#0088cc\\]\\/50 > :not(:last-child)) {
       border-color: #0088cc80;
     }
 
-    :where(.divide-\\[\\#0088cc\\]\\/\\[0\\.5\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-\\[\\#0088cc\\]\\/\\[0\\.5\\] > :not(:last-child)) {
       border-color: #0088cc80;
     }
 
-    :where(.divide-\\[\\#0088cc\\]\\/\\[50\\%\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-\\[\\#0088cc\\]\\/\\[50\\%\\] > :not(:last-child)) {
       border-color: #0088cc80;
     }
 
-    :where(.divide-current > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-current > :not(:last-child)) {
       border-color: currentColor;
     }
 
-    :where(.divide-current\\/50 > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-current\\/50 > :not(:last-child)) {
       border-color: color-mix(in srgb, currentColor 50%, transparent);
     }
 
-    :where(.divide-current\\/\\[0\\.5\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-current\\/\\[0\\.5\\] > :not(:last-child)) {
       border-color: color-mix(in srgb, currentColor 50%, transparent);
     }
 
-    :where(.divide-current\\/\\[50\\%\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-current\\/\\[50\\%\\] > :not(:last-child)) {
       border-color: color-mix(in srgb, currentColor 50%, transparent);
     }
 
-    :where(.divide-inherit > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-inherit > :not(:last-child)) {
       border-color: inherit;
     }
 
-    :where(.divide-red-500 > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-red-500 > :not(:last-child)) {
       border-color: var(--color-red-500, #ef4444);
     }
 
-    :where(.divide-red-500\\/50 > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-red-500\\/50 > :not(:last-child)) {
       border-color: color-mix(in srgb, var(--color-red-500, #ef4444) 50%, transparent);
     }
 
-    :where(.divide-red-500\\/\\[0\\.5\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-red-500\\/\\[0\\.5\\] > :not(:last-child)) {
       border-color: color-mix(in srgb, var(--color-red-500, #ef4444) 50%, transparent);
     }
 
-    :where(.divide-red-500\\/\\[50\\%\\] > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-red-500\\/\\[50\\%\\] > :not(:last-child)) {
       border-color: color-mix(in srgb, var(--color-red-500, #ef4444) 50%, transparent);
     }
 
-    :where(.divide-transparent > :not([hidden]) ~ :not([hidden])) {
+    :where(.divide-transparent > :not(:last-child)) {
       border-color: #0000;
     }"
   `)
diff --git a/packages/tailwindcss/src/utilities.ts b/packages/tailwindcss/src/utilities.ts
index 30647eb99942..53c4cc835429 100644
--- a/packages/tailwindcss/src/utilities.ts
+++ b/packages/tailwindcss/src/utilities.ts
@@ -2014,10 +2014,10 @@ export function createUtilities(theme: Theme) {
     handle: (value) => [
       atRoot([property('--tw-space-x-reverse', '0', '<number>')]),
 
-      rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+      rule(':where(& > :not(:last-child))', [
         decl('--tw-sort', 'row-gap'),
-        decl('margin-inline-end', `calc(${value} * var(--tw-space-x-reverse))`),
-        decl('margin-inline-start', `calc(${value} * calc(1 - var(--tw-space-x-reverse)))`),
+        decl('margin-inline-start', `calc(${value} * var(--tw-space-x-reverse))`),
+        decl('margin-inline-end', `calc(${value} * calc(1 - var(--tw-space-x-reverse)))`),
       ]),
     ],
   })
@@ -2028,10 +2028,10 @@ export function createUtilities(theme: Theme) {
     handle: (value) => [
       atRoot([property('--tw-space-y-reverse', '0', '<number>')]),
 
-      rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+      rule(':where(& > :not(:last-child))', [
         decl('--tw-sort', 'column-gap'),
-        decl('margin-bottom', `calc(${value} * var(--tw-space-y-reverse))`),
-        decl('margin-top', `calc(${value} * calc(1 - var(--tw-space-y-reverse)))`),
+        decl('margin-top', `calc(${value} * var(--tw-space-y-reverse))`),
+        decl('margin-bottom', `calc(${value} * calc(1 - var(--tw-space-y-reverse)))`),
       ]),
     ],
   })
@@ -2039,7 +2039,7 @@ export function createUtilities(theme: Theme) {
   staticUtility('space-x-reverse', [
     () => atRoot([property('--tw-space-x-reverse', '0', '<number>')]),
     () =>
-      rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+      rule(':where(& > :not(:last-child))', [
         decl('--tw-sort', 'row-gap'),
         decl('--tw-space-x-reverse', '1'),
       ]),
@@ -2048,7 +2048,7 @@ export function createUtilities(theme: Theme) {
   staticUtility('space-y-reverse', [
     () => atRoot([property('--tw-space-y-reverse', '0', '<number>')]),
     () =>
-      rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+      rule(':where(& > :not(:last-child))', [
         decl('--tw-sort', 'column-gap'),
         decl('--tw-space-y-reverse', '1'),
       ]),
@@ -2067,7 +2067,7 @@ export function createUtilities(theme: Theme) {
   colorUtility('divide', {
     themeKeys: ['--divide-color', '--color'],
     handle: (value) => [
-      rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+      rule(':where(& > :not(:last-child))', [
         decl('--tw-sort', 'divide-color'),
         decl('border-color', value),
       ]),
@@ -2377,15 +2377,12 @@ export function createUtilities(theme: Theme) {
       handle: (value) => [
         atRoot([property('--tw-divide-x-reverse', '0', '<number>')]),
 
-        rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+        rule(':where(& > :not(:last-child))', [
           decl('--tw-sort', 'divide-x-width'),
           borderProperties(),
           decl('border-inline-style', 'var(--tw-border-style)'),
-          decl('border-inline-end-width', `calc(${value} * var(--tw-divide-x-reverse))`),
-          decl(
-            'border-inline-start-width',
-            `calc(${value} * calc(1 - var(--tw-divide-x-reverse)))`,
-          ),
+          decl('border-inline-start-width', `calc(${value} * var(--tw-divide-x-reverse))`),
+          decl('border-inline-end-width', `calc(${value} * calc(1 - var(--tw-divide-x-reverse)))`),
         ]),
       ],
     })
@@ -2400,13 +2397,13 @@ export function createUtilities(theme: Theme) {
       handle: (value) => [
         atRoot([property('--tw-divide-y-reverse', '0', '<number>')]),
 
-        rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+        rule(':where(& > :not(:last-child))', [
           decl('--tw-sort', 'divide-y-width'),
           borderProperties(),
-          decl('border-top-style', 'var(--tw-border-style)'),
           decl('border-bottom-style', 'var(--tw-border-style)'),
-          decl('border-bottom-width', `calc(${value} * var(--tw-divide-y-reverse))`),
-          decl('border-top-width', `calc(${value} * calc(1 - var(--tw-divide-y-reverse)))`),
+          decl('border-top-style', 'var(--tw-border-style)'),
+          decl('border-top-width', `calc(${value} * var(--tw-divide-y-reverse))`),
+          decl('border-bottom-width', `calc(${value} * calc(1 - var(--tw-divide-y-reverse)))`),
         ]),
       ],
     })
@@ -2429,20 +2426,18 @@ export function createUtilities(theme: Theme) {
 
     staticUtility('divide-x-reverse', [
       () => atRoot([property('--tw-divide-x-reverse', '0', '<number>')]),
-      () =>
-        rule(':where(& > :not([hidden]) ~ :not([hidden]))', [decl('--tw-divide-x-reverse', '1')]),
+      () => rule(':where(& > :not(:last-child))', [decl('--tw-divide-x-reverse', '1')]),
     ])
 
     staticUtility('divide-y-reverse', [
       () => atRoot([property('--tw-divide-y-reverse', '0', '<number>')]),
-      () =>
-        rule(':where(& > :not([hidden]) ~ :not([hidden]))', [decl('--tw-divide-y-reverse', '1')]),
+      () => rule(':where(& > :not(:last-child))', [decl('--tw-divide-y-reverse', '1')]),
     ])
 
     for (let value of ['solid', 'dashed', 'dotted', 'double', 'none']) {
       staticUtility(`divide-${value}`, [
         () =>
-          rule(':where(& > :not([hidden]) ~ :not([hidden]))', [
+          rule(':where(& > :not(:last-child))', [
             decl('--tw-sort', 'divide-style'),
             decl('--tw-border-style', value),
             decl('border-style', value),
diff --git a/packages/tailwindcss/tests/ui.spec.ts b/packages/tailwindcss/tests/ui.spec.ts
index 66fb34fa309e..90e64d30edcb 100644
--- a/packages/tailwindcss/tests/ui.spec.ts
+++ b/packages/tailwindcss/tests/ui.spec.ts
@@ -240,15 +240,15 @@ test('dividers can be added without setting border-style', async ({ page }) => {
   let { getPropertyValue } = await render(
     page,
     html`<div id="a" class="divide-y-2 divide-dashed hover:divide-y-4">
-      <div>First</div>
-      <div id="b">Second</div>
+      <div id="b">First</div>
+      <div>Second</div>
     </div>`,
   )
-  expect(await getPropertyValue('#b', 'border-top')).toEqual('2px dashed rgb(0, 0, 0)')
+  expect(await getPropertyValue('#b', 'border-bottom')).toEqual('2px dashed rgb(0, 0, 0)')
 
   await page.locator('#a').hover()
 
-  expect(await getPropertyValue('#b', 'border-top')).toEqual('4px dashed rgb(0, 0, 0)')
+  expect(await getPropertyValue('#b', 'border-bottom')).toEqual('4px dashed rgb(0, 0, 0)')
 })
 
 test('scale can be a number or percentage', async ({ page }) => {