diff --git a/CHANGELOG.md b/CHANGELOG.md
index 0e8e81ee99db..62e9d5265a09 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -29,6 +29,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - Disallow multiple selectors in arbitrary variants ([#10655](https://github.com/tailwindlabs/tailwindcss/pull/10655))
 - Sort class lists deterministically for Prettier plugin ([#10672](https://github.com/tailwindlabs/tailwindcss/pull/10672))
 - Ensure CLI builds have a non-zero exit code on failure ([#10703](https://github.com/tailwindlabs/tailwindcss/pull/10703))
+- Ensure module dependencies for value `null`, is an empty `Set` ([#10877](https://github.com/tailwindlabs/tailwindcss/pull/10877))
 
 ### Changed
 
diff --git a/src/lib/getModuleDependencies.js b/src/lib/getModuleDependencies.js
index 43b39193f5da..bd27022f29c7 100644
--- a/src/lib/getModuleDependencies.js
+++ b/src/lib/getModuleDependencies.js
@@ -72,6 +72,7 @@ function* _getModuleDependencies(filename, base, seen, ext = path.extname(filena
 }
 
 export default function getModuleDependencies(absoluteFilePath) {
+  if (absoluteFilePath === null) return new Set()
   return new Set(
     _getModuleDependencies(absoluteFilePath, path.dirname(absoluteFilePath), new Set())
   )