The strongest handoff leaves the next person capable of improving what they inherited.
LEADERSHIP
LEADERSHIP
Transferring the objects is the easy half. What actually makes someone capable is understanding why things are the way they are: which constraints were real, which were temporary, what was tried and did not work. Without that, the inheritor can only maintain, and maintenance slowly becomes decay because nobody dares adapt anything. With it, they can take the work somewhere you would not have thought of.
When you hand over, include the reasoning and the dead ends alongside the instructions. Say clearly which parts you would change if you were staying. Then let them change other things too, without explaining why you did it your way.
What would let your successor do the job better than you?
Free, with nothing to buy inside it.