diff --git a/packages/tailwindcss/src/utilities.ts b/packages/tailwindcss/src/utilities.ts
index 2a3843858..4f88022b8 100644
--- a/packages/tailwindcss/src/utilities.ts
+++ b/packages/tailwindcss/src/utilities.ts
@@ -3500,6 +3500,9 @@ export function createUtilities(theme: Theme) {
     })
 
     functionalUtility('backdrop-opacity', {
+      // TODO: Do we want to remove this or not? Named opacity utilities (apart
+      // form like `opacity-disabled` do not make a lot of sense). Just bare
+      // values make more sense.
       themeKeys: ['--backdrop-opacity', '--opacity'],
       handleBareValue: ({ value }) => {
         if (Number.isNaN(Number(value))) return null