The Times You Need A Custom @property Instead Of A CSS Variable - Smashing Magazine
Briefly

Custom properties and CSS variables are often mistakenly used interchangeably in CSS. Custom properties offer more flexibility than variables, especially in designing intricate animations.
CSS variables serve as placeholders for reusable values to prevent repetition and simplify updates. Custom properties, registered using @property, offer greater freedom and can be used for animations.
@property in CSS allows registering custom properties with defined syntax, inheritance, and initial values. This enables animating values like gradients, which is not achievable with CSS variables.
Custom properties, like --circleSize in an example, can be independently changed for elements, allowing for effects like Material Design's ripple effect through transitions on hover.
Read at Smashing Magazine
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