Every organism, as well as lifeless objects, that exists possesses one chi of either Yin or Yang, which are portrayed physically through gender: Yin being depicted through females and Yang being depicted through males. The chi's correspond with one of the Five Elements (五行 Gogyō?, Chinese: Wǔxíng), five elemental attributes that goes through a cycle of hindering and restoration effects. The five elements react as follows:
- Wood (木 Moku?, Chinese: Mù) restores Fire and hinders Earth.
- Fire (火 Ka?, Chinese: Huǒ) restores Earth and hinders Metal.
- Earth (土 Do?, Chinese: Tǔ) restores Metal and hinders Water.
- Metal (金 Kin?, Chinese: Jīn) restores Water and hinders Wood.
- Water (水 Sui?, Chinese: Shuǐ) restores Wood and hinders Fire.
The cycles acts as a crucial component to Tao. A restoration between two elements will cause a person's Tao to be replenished, while a hindering will cause one person's Tao to be drained and weakened.
The measure of a being's Yin-Yang cycle determines how strong their Tao is. The cycle can be strengthen by having two individuals of the opposite sex combine their Yin and Yang through the art of love making. Bōchū Jutsu (房中 Bōchū Jutsu?), one of the Five Training Methods of Immortality to master Tao, is known to focus on this practice. Though all organisms have a chi of either Yin or Yang, Tensens are the only known beings that possess both chi's that revolve and flow inside their bodies, allowing them to heighten and generate more Tao as they switch between Yin and Yang. As a side effect, the bodies of the Tensen changes to match the sex of the chi.
- The Banko is the only known being that has all the Five Elements.
- The Mōnshin, the Tensen's Kishikai bodies, and the monsters created by the Banko, give clear reference to Yin-Yang.