The Five Element theory is based on the observation of the natural cycles and interrelationships in both our environment and within ourselves. The foundation of the theory rests in the correspondences of each element to a variety of phenomena. The most common correspondences are listed in the chart below:
| FIRE | EARTH | METAL | WATER | WOOD | |
| Yin Organs | Heart & Pericardium |
Spleen | Lungs | Kidneys | Liver |
| Yang Organs | Small Intestine & Triple Heater |
Stomach | Large Intestine | Urinary Bladder | Gall Bladder |
| Sense Organs | Tongue | Mouth | Nose | Ears | Eyes |
| Tissues | Vessels | Muscles | Skin | Bone | Tendons |
| Tastes | Bitter | Sweet | Pungent | Salty | Sour |
| Colors | red | yellow | white | blue/black | green |
| Sounds | Laughing | Singing | Crying | Groaning | Shouting |
| Odor | scorched | fragrant | rotten | putrid | rancid |
| Emotions | Joy | Worry/Pensiveness | Grief/Sadness | Fear | Anger |
| Seasons | Summer | Late Summer | Autumn | Winter | Spring |
| Environment | Heat | Dampness | Dryness | Cold | Wind |
| Developmental Stages | Growth | Transformation | Harvest | Storage | Birth |
| Direction | south | center | west | north | east |
| Body Types | pointed features small hands quick energetic |
large features strong legs calm generous |
triangular features strong voice meticulous, strong willed |
round features strong digestion loyal, enjoy movement |
tall slender strong bones and joints hard workers |
