Generated by SassMeister.com.

input.scss

// UP
$xsmall-up: "(min-width: 544px)";
$small-up: "(min-width: 768px)";
$medium-up: "(min-width: 992px)";
$large-up: "(min-width: 1200px)";
$xlarge-up: "(min-width: 1366px)";
// DOWN
$xsmall-down: "(max-width: 543px)";
$small-down: "(max-width: 767px)";
$medium-down: "(max-width: 991px)";
$large-down: "(max-width: 1199px)";
 
// _mixins.scss
@mixin print($declarations) {
  @each $property, $value in $declarations {
     @if (type-of(map-get($declarations,$property))==map){
          @media #{$small-up} {
              #{$property}: map-get(map-get($declarations,$property),sm) or null;
          }
          @media #{$medium-up} {
              #{$property}: map-get(map-get($declarations,$property),md) or null
          }
          @media #{$large-up} {
            #{$property}: map-get(map-get($declarations,$property),lg) or null
          }
      }
      @else{
        #{$property}: $value
      }
  }
}
$colorv : #f9f9f9;
$accordion:(
     h1:(
        margin: (
          sm:10px,
          md: 15px,
          lg: 20px
        ),
        font-size: (
            sm: 20px,
            md: 10px,
            lg: 38px
        ),
        padding: 10px,
        color: $colorv
    )
);
.accordion-item {
	@include print(
	    map-merge((
	        padding: 18px,
        	clear: both,
        	float: left,
        	width: 100%,
        	height: 100%,
        	font-size: (
                sm: 20px,
                md: 10px,
                lg: 35px
            )), 
    	    if(variable-exists(accordion) and map-has-key($accordion, h1), 
    	        map-get($accordion,h1),
    	        ()
    	      )
    	))
}

output.css

.accordion-item {
  padding: 10px;
  clear: both;
  float: left;
  width: 100%;
  height: 100%;
  color: #f9f9f9;
}
@media (min-width: 768px) {
  .accordion-item {
    font-size: 20px;
  }
}
@media (min-width: 992px) {
  .accordion-item {
    font-size: 10px;
  }
}
@media (min-width: 1200px) {
  .accordion-item {
    font-size: 38px;
  }
}
@media (min-width: 768px) {
  .accordion-item {
    margin: 10px;
  }
}
@media (min-width: 992px) {
  .accordion-item {
    margin: 15px;
  }
}
@media (min-width: 1200px) {
  .accordion-item {
    margin: 20px;
  }
}

settings.json

{
  "sass": {
    "compiler": "dart-sass/1.26.11",
    "extensions": {},
    "syntax": "SCSS",
    "outputStyle": "expanded"
  },
  "autoprefixer": false
}