Fire? wind
Water? land
Elements? Form? Relative to the nature and function of human ability
Fire? Energy heat+dry? Activate/change one's will (summer)
Wind? Gaseous heat+humidity? Rationality of Transfer/Complete Distribution (Spring)
Water? Liquid cold+wet? Flowing/sensitive emotions (winter)
Earth? Solid state cold+dry? A firm/lasting feeling (autumn)
Element transformation: (the basic principle of alchemy)
Fire-dry+wet = (raw material+heat+dry)-dry+wet = raw material+heat+wet = wind.
Wind-heat+cold = (first substance+heat+humidity)-human+cold = first substance+cold+humidity = water.
Water-wet+dry = (raw material+cold+wet)-wet+dry = raw material+dry+cold = soil.
Soil-cold+heat = (raw material+dry+cold)-cold+heat = raw material+heat+dry = fire.
The above is CMS China Mystery Society to answer for you.