devtools.inspectedWindow.tabId

// devtools-panel.js

const scriptToAttach = "document.body.innerHTML = 'Hi from the devtools';";

attachContentScriptButton.addEventListener("click", () => {
  browser.runtime.sendMessage({
    tabId: browser.devtools.inspectedWindow.tabId,
    script: scriptToAttach
  });
});

// background.js

function handleMessage(request, sender, sendResponse) {
  browser.tabs.executeScript(request.tabId, {
    code: request.script
  });
}

browser.runtime.onMessage.addListener(handleMessage);