diff --git a/src/lib/setupContextUtils.js b/src/lib/setupContextUtils.js
index 0912ffab7..c237f6cd1 100644
--- a/src/lib/setupContextUtils.js
+++ b/src/lib/setupContextUtils.js
@@ -697,7 +697,35 @@ function collectLayerPlugins(root) {
       }
       layerRule.remove()
     } else if (layerRule.params === 'utilities') {
+      let pattern =
+        /\.(?<namespace>[\w_-]+)-\((?<valueVariable>@[\w_-]+)(?:\: theme\((?<themeKey>\w+)\))?\)/
       for (let node of layerRule.nodes) {
+        let matches
+        if (node.selector.includes('@') && (matches = node.selector.match(pattern))) {
+          let key = matches.groups.namespace
+          let themeKey = matches.groups.themeKey
+
+          layerPlugins.push(function ({ matchUtilities, theme }) {
+            matchUtilities(
+              {
+                [key]: (value) => {
+                  let nodesObj = {}
+                  node.walkDecls((n) => {
+                    nodesObj[n.prop] = n.value.replace(matches.groups.valueVariable, value)
+                  })
+                  return nodesObj
+                },
+              },
+              {
+                values: themeKey ? theme(themeKey) : {},
+                respectPrefix: false,
+                preserveSource: true,
+              }
+            )
+          })
+          continue
+        }
+
         layerPlugins.push(function ({ addUtilities }) {
           addUtilities(node, { respectPrefix: false, preserveSource: true })
         })
diff --git a/tests/custom-dynamic-utilities.test.js b/tests/custom-dynamic-utilities.test.js
new file mode 100644
index 000000000..224a907d8
--- /dev/null
+++ b/tests/custom-dynamic-utilities.test.js
@@ -0,0 +1,47 @@
+import { run, html, css } from './util/run'
+
+test('defining parametric utilities in CSS', async () => {
+  let config = {
+    content: [
+      {
+        raw: html`<div class="tab-2 md:tab-4 lg:tab-[6]"></div> `,
+      },
+    ],
+    corePlugins: { preflight: false },
+    theme: {
+      tabSize: {
+        0: '0',
+        2: '2',
+        4: '4',
+      },
+    },
+  }
+
+  let input = css`
+    @tailwind utilities;
+
+    @layer utilities {
+      .tab-(@size: theme(tabSize)) {
+        tab-size: @size;
+      }
+    }
+  `
+
+  let result = await run(input, config)
+
+  expect(result.css).toMatchFormattedCss(css`
+    .tab-2 {
+      tab-size: 2;
+    }
+    @media (min-width: 768px) {
+      .md\:tab-4 {
+        tab-size: 4;
+      }
+    }
+    @media (min-width: 1024px) {
+      .lg\:tab-\[6\] {
+        tab-size: 6;
+      }
+    }
+  `)
+})