diff --git a/CHANGELOG.md b/CHANGELOG.md
index e2a7a270721b..a092073323a5 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -10,7 +10,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 ### Changed
 
 - Don't use pointer cursor on disabled buttons by default ([#5772](https://github.com/tailwindlabs/tailwindcss/pull/5772))
-- Improve `addVariant` API ([#5809](https://github.com/tailwindlabs/tailwindcss/pull/5809))
+- Set default content value in preflight instead of within each before/after utility ([#5820](https://github.com/tailwindlabs/tailwindcss/pull/5820))
 
 ### Added
 
@@ -21,11 +21,13 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - Add all standard `cursor-*` values by default ([#5734](https://github.com/tailwindlabs/tailwindcss/pull/5734))
 - Add `grow-*` and `shrink-*` utilities, deprecate `flex-grow-*` and `flex-shrink-*` ([#5733](https://github.com/tailwindlabs/tailwindcss/pull/5733))
 - Add `text-decoration-color` utilities ([#5760](https://github.com/tailwindlabs/tailwindcss/pull/5760))
+- Add declarative `addVariant` syntax ([#5809](https://github.com/tailwindlabs/tailwindcss/pull/5809))
 
 ### Fixed
 
 - Configure chokidar's `awaitWriteFinish` setting to avoid occasional stale builds on Windows ([#5774](https://github.com/tailwindlabs/tailwindcss/pull/5774))
 - Fix CLI `--content` option ([#5775](https://github.com/tailwindlabs/tailwindcss/pull/5775))
+- Fix before/after utilities overriding custom content values at larger breakpoints ([#5820](https://github.com/tailwindlabs/tailwindcss/pull/5820))
 
 ## [3.0.0-alpha.1] - 2021-10-01
 
diff --git a/src/corePlugins.js b/src/corePlugins.js
index aea6f31229c3..913f4226524c 100644
--- a/src/corePlugins.js
+++ b/src/corePlugins.js
@@ -22,37 +22,34 @@ export let variantPlugins = {
 
     addVariant('file', '&::file-selector-button')
 
-    // TODO: Use `addVariant('before', '*::before')` instead, once `content`
-    // fix is implemented.
-    addVariant('before', ({ format, withRule }) => {
-      format('&::before')
-
-      withRule((rule) => {
+    addVariant('before', ({ container }) => {
+      container.walkRules((rule) => {
         let foundContent = false
         rule.walkDecls('content', () => {
           foundContent = true
         })
+
         if (!foundContent) {
-          rule.prepend(postcss.decl({ prop: 'content', value: '""' }))
+          rule.prepend(postcss.decl({ prop: 'content', value: 'var(--tw-content)' }))
         }
       })
-    })
 
-    // TODO: Use `addVariant('after', '*::after')` instead, once `content`
-    // fix is implemented.
-    addVariant('after', ({ format, withRule }) => {
-      format('&::after')
+      return '&::before'
+    })
 
-      withRule((rule) => {
+    addVariant('after', ({ container }) => {
+      container.walkRules((rule) => {
         let foundContent = false
         rule.walkDecls('content', () => {
           foundContent = true
         })
 
         if (!foundContent) {
-          rule.prepend(postcss.decl({ prop: 'content', value: '""' }))
+          rule.prepend(postcss.decl({ prop: 'content', value: 'var(--tw-content)' }))
         }
       })
+
+      return '&::after'
     })
   },
 
@@ -112,22 +109,22 @@ export let variantPlugins = {
   },
 
   directionVariants: ({ addVariant }) => {
-    addVariant('ltr', ({ format }) => {
+    addVariant('ltr', () => {
       log.warn('rtl-experimental', [
         'The RTL features in Tailwind CSS are currently in preview.',
         'Preview features are not covered by semver, and may be improved in breaking ways at any time.',
       ])
 
-      format('[dir="ltr"] &')
+      return '[dir="ltr"] &'
     })
 
-    addVariant('rtl', ({ format }) => {
+    addVariant('rtl', () => {
       log.warn('rtl-experimental', [
         'The RTL features in Tailwind CSS are currently in preview.',
         'Preview features are not covered by semver, and may be improved in breaking ways at any time.',
       ])
 
-      format('[dir="rtl"] &')
+      return '[dir="rtl"] &'
     })
   },
 
@@ -2265,5 +2262,7 @@ export let corePlugins = {
     { filterDefault: true }
   ),
   willChange: createUtilityPlugin('willChange', [['will-change', ['will-change']]]),
-  content: createUtilityPlugin('content'),
+  content: createUtilityPlugin('content', [
+    ['content', ['--tw-content', ['content', 'var(--tw-content)']]],
+  ]),
 }
diff --git a/src/css/preflight.css b/src/css/preflight.css
index 51e94492a4f7..c4ee4437dd4b 100644
--- a/src/css/preflight.css
+++ b/src/css/preflight.css
@@ -12,6 +12,11 @@
   border-color: currentColor; /* 2 */
 }
 
+::before,
+::after {
+  --tw-content: '';
+}
+
 /*
 1. Use a consistent sensible line-height in all browsers.
 2. Prevent adjustments of font size after orientation changes in iOS.
diff --git a/src/lib/generateRules.js b/src/lib/generateRules.js
index a6d013a32342..5ca5027f97c8 100644
--- a/src/lib/generateRules.js
+++ b/src/lib/generateRules.js
@@ -143,26 +143,30 @@ function applyVariant(variant, matches, context) {
         }
 
         let ruleWithVariant = variantFunction({
+          // Public API
           get container() {
             prepareBackup()
             return clone
           },
           separator: context.tailwindConfig.separator,
           modifySelectors,
+
+          // Private API for now
           wrap(wrapper) {
             let nodes = clone.nodes
             clone.removeAll()
             wrapper.append(nodes)
             clone.append(wrapper)
           },
-          withRule(modify) {
-            clone.walkRules(modify)
-          },
           format(selectorFormat) {
             collectedFormats.push(selectorFormat)
           },
         })
 
+        if (typeof ruleWithVariant === 'string') {
+          collectedFormats.push(ruleWithVariant)
+        }
+
         if (ruleWithVariant === null) {
           continue
         }
diff --git a/src/lib/setupContextUtils.js b/src/lib/setupContextUtils.js
index 8935e2e0f5b8..2cb40a9ae861 100644
--- a/src/lib/setupContextUtils.js
+++ b/src/lib/setupContextUtils.js
@@ -217,7 +217,10 @@ function buildPluginApi(tailwindConfig, context, { variantList, variantMap, offs
     addVariant(variantName, variantFunctions, options = {}) {
       variantFunctions = [].concat(variantFunctions).map((variantFunction) => {
         if (typeof variantFunction !== 'string') {
-          return variantFunction
+          // Safelist public API functions
+          return ({ modifySelectors, container, separator }) => {
+            return variantFunction({ modifySelectors, container, separator })
+          }
         }
 
         variantFunction = variantFunction
diff --git a/tests/arbitrary-values.test.css b/tests/arbitrary-values.test.css
index ada975c32d1c..0ecb0c57e4de 100644
--- a/tests/arbitrary-values.test.css
+++ b/tests/arbitrary-values.test.css
@@ -1011,13 +1011,16 @@
   will-change: var(--will-change);
 }
 .content-\[\'hello\'\] {
-  content: 'hello';
+  --tw-content: 'hello';
+  content: var(--tw-content);
 }
 .content-\[attr\(content-before\)\] {
-  content: attr(content-before);
+  --tw-content: attr(content-before);
+  content: var(--tw-content);
 }
 .content-\[\'\>\'\] {
-  content: '>';
+  --tw-content: '>';
+  content: var(--tw-content);
 }
 @media (min-width: 1024px) {
   .lg\:grid-cols-\[200px\2c repeat\(auto-fill\2c minmax\(15\%\2c 100px\)\)\2c 300px\] {
diff --git a/tests/arbitrary-values.test.js b/tests/arbitrary-values.test.js
index f824d05455f9..66d4b9a8fc2e 100644
--- a/tests/arbitrary-values.test.js
+++ b/tests/arbitrary-values.test.js
@@ -176,15 +176,18 @@ it('should convert _ to spaces', () => {
       }
 
       .content-\\[_hello_world_\\] {
-        content: hello world;
+        --tw-content: hello world;
+        content: var(--tw-content);
       }
 
       .content-\\[___abc____\\] {
-        content: abc;
+        --tw-content: abc;
+        content: var(--tw-content);
       }
 
       .content-\\[\\'__hello__world__\\'\\] {
-        content: '  hello  world  ';
+        --tw-content: '  hello  world  ';
+        content: var(--tw-content);
       }
     `)
   })
@@ -199,7 +202,8 @@ it('should not convert escaped underscores with spaces', () => {
   return run('@tailwind utilities', config).then((result) => {
     return expect(result.css).toMatchFormattedCss(css`
       .content-\[\'snake\\_case\'\] {
-        content: 'snake_case';
+        --tw-content: 'snake_case';
+        content: var(--tw-content);
       }
     `)
   })
diff --git a/tests/basic-usage.test.css b/tests/basic-usage.test.css
index 535560916bba..93db9310ff6b 100644
--- a/tests/basic-usage.test.css
+++ b/tests/basic-usage.test.css
@@ -968,5 +968,6 @@
   will-change: transform;
 }
 .content-none {
-  content: none;
+  --tw-content: none;
+  content: var(--tw-content);
 }
diff --git a/tests/extractor-edge-cases.test.js b/tests/extractor-edge-cases.test.js
index f94e31c12f52..95025fa7356f 100644
--- a/tests/extractor-edge-cases.test.js
+++ b/tests/extractor-edge-cases.test.js
@@ -22,7 +22,8 @@ test('arbitrary values with quotes', async () => {
   return run('@tailwind utilities', config).then((result) => {
     expect(result.css).toMatchFormattedCss(css`
       .content-\[\'hello\]\'\] {
-        content: 'hello]';
+        --tw-content: 'hello]';
+        content: var(--tw-content);
       }
     `)
   })
diff --git a/tests/resolve-defaults-at-rules.test.js b/tests/resolve-defaults-at-rules.test.js
index 2e23ab1490e7..386547aecdf4 100644
--- a/tests/resolve-defaults-at-rules.test.js
+++ b/tests/resolve-defaults-at-rules.test.js
@@ -121,12 +121,12 @@ test('with pseudo-element variants', async () => {
       }
       /* --- */
       .before\:scale-x-110::before {
-        content: '';
+        content: var(--tw-content);
         --tw-scale-x: 1.1;
         transform: var(--tw-transform);
       }
       .after\:rotate-3::after {
-        content: '';
+        content: var(--tw-content);
         --tw-rotate: 3deg;
         transform: var(--tw-transform);
       }
@@ -205,12 +205,12 @@ test('with multi-class pseudo-element variants', async () => {
       }
       /* --- */
       .group:hover .group-hover\:before\:scale-x-110::before {
-        content: '';
+        content: var(--tw-content);
         --tw-scale-x: 1.1;
         transform: var(--tw-transform);
       }
       .peer:focus ~ .peer-focus\:after\:rotate-3::after {
-        content: '';
+        content: var(--tw-content);
         --tw-rotate: 3deg;
         transform: var(--tw-transform);
       }
@@ -253,12 +253,12 @@ test('with multi-class pseudo-element and pseudo-class variants', async () => {
       }
       /* --- */
       .group:hover .group-hover\:hover\:before\:scale-x-110::before:hover {
-        content: '';
+        content: var(--tw-content);
         --tw-scale-x: 1.1;
         transform: var(--tw-transform);
       }
       .peer:focus ~ .peer-focus\:focus\:after\:rotate-3::after:focus {
-        content: '';
+        content: var(--tw-content);
         --tw-rotate: 3deg;
         transform: var(--tw-transform);
       }
@@ -288,7 +288,6 @@ test('with apply', async () => {
     }
 
     .baz::before {
-      content: '';
       @apply rotate-45;
     }
 
@@ -351,13 +350,12 @@ test('with apply', async () => {
         transform: var(--tw-transform);
       }
       .bar::before {
-        content: '';
+        content: var(--tw-content);
         --tw-scale-x: 1.1;
         --tw-scale-y: 1.1;
         transform: var(--tw-transform);
       }
       .baz::before {
-        content: '';
         --tw-rotate: 45deg;
         transform: var(--tw-transform);
       }
@@ -408,22 +406,18 @@ test('legacy pseudo-element syntax is supported', async () => {
     @tailwind utilities;
 
     .a:before {
-      content: '';
       @apply rotate-45;
     }
 
     .b:after {
-      content: '';
       @apply rotate-3;
     }
 
     .c:first-line {
-      content: '';
       @apply rotate-1;
     }
 
     .d:first-letter {
-      content: '';
       @apply rotate-6;
     }
   `
@@ -447,22 +441,18 @@ test('legacy pseudo-element syntax is supported', async () => {
       }
       /* --- */
       .a:before {
-        content: '';
         --tw-rotate: 45deg;
         transform: var(--tw-transform);
       }
       .b:after {
-        content: '';
         --tw-rotate: 3deg;
         transform: var(--tw-transform);
       }
       .c:first-line {
-        content: '';
         --tw-rotate: 1deg;
         transform: var(--tw-transform);
       }
       .d:first-letter {
-        content: '';
         --tw-rotate: 6deg;
         transform: var(--tw-transform);
       }
diff --git a/tests/variants.test.css b/tests/variants.test.css
index 9814996d56e0..bb9a0faadbcb 100644
--- a/tests/variants.test.css
+++ b/tests/variants.test.css
@@ -165,20 +165,20 @@
   color: rgb(255 255 255 / var(--tw-text-opacity));
 }
 .before\:block::before {
-  content: '';
+  content: var(--tw-content);
   display: block;
 }
 .before\:bg-red-500::before {
-  content: '';
+  content: var(--tw-content);
   --tw-bg-opacity: 1;
   background-color: rgb(239 68 68 / var(--tw-bg-opacity));
 }
 .after\:flex::after {
-  content: '';
+  content: var(--tw-content);
   display: flex;
 }
 .after\:uppercase::after {
-  content: '';
+  content: var(--tw-content);
   text-transform: uppercase;
 }
 .first\:shadow-md:first-child {
diff --git a/tests/variants.test.js b/tests/variants.test.js
index 32c08b93ff13..bbe1e9bc041d 100644
--- a/tests/variants.test.js
+++ b/tests/variants.test.js
@@ -61,9 +61,7 @@ describe('custom advanced variants', () => {
       ],
       plugins: [
         function ({ addVariant }) {
-          addVariant('prose-headings', ({ format }) => {
-            return format(':where(&) :is(h1, h2, h3, h4)')
-          })
+          addVariant('prose-headings', ':where(&) :is(h1, h2, h3, h4)')
         },
       ],
     }
@@ -89,9 +87,7 @@ describe('custom advanced variants', () => {
       ],
       plugins: [
         function ({ addVariant }) {
-          addVariant('prose-headings', ({ format }) => {
-            return format(':where(&) :is(h1, h2, h3, h4)')
-          })
+          addVariant('prose-headings', ':where(&) :is(h1, h2, h3, h4)')
         },
       ],
     }
@@ -121,9 +117,7 @@ describe('custom advanced variants', () => {
       ],
       plugins: [
         function ({ addVariant }) {
-          addVariant('prose-headings', ({ format }) => {
-            return format(':where(&) :is(h1, h2, h3, h4)')
-          })
+          addVariant('prose-headings', ':where(&) :is(h1, h2, h3, h4)')
         },
       ],
     }