Layers in tailwind

[spacecat]

I've always been so confused about this. Please clarify it for me once and for all.

Does it matter where in my CSS file I put my

@layer theme {}
,

@layer components {
  .select2-dropdown {
    /* ... */
  }
}

,

@utility content-auto {
  content-visibility: auto;
}

,
@theme inline {}
or
@theme static {}?