The person resuming responsibility needs current facts, not a pile of decisions saved for them.

Handing responsibility back is a job in itself. Somebody returning from leave, illness or another posting needs to know what changed, what is true now, and what is already moving, which is different from receiving a heap of decisions kept aside for them. A saved pile looks like respect and functions as a backlog. Their first day should not be the hardest one.

Prepare a short summary of where things stand before somebody takes the work back. Make the decisions that were yours to make, and hand over facts rather than a queue.