code-lab/node_modules/vuetify/lib/styles/utilities/_elevation.scss

@use 'sass:list';
@use '../tools';
@use '../settings';

@if (settings.$utilities != false and list.length(settings.$utilities) > 0) {
  @include tools.layer('utilities') {
    $z: 24;
    @while $z >= 0 {
      .elevation-#{$z} {
        @include tools.elevation($z, $important: true);
      }

      $z: $z - 1;
    }
  }
}