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One of the most important conceptual tools in macrobiotic practice is the Five Transformation Theory (also called The Five Element Theory) which comes out of Traditional Chinese Medicine.
The illustration shows the relationship of the five paired organs to one another in relationship to the seasons. There are two cycles, both moving in the same direction. The outer cycle is called the mother-daughter or nourishing cycle and the inner one, the controlling or destructive cycle.
In essence the Five Transformation Theory is the result of observing the events in nature as they change throughout the course of the year and attributing the outward manifest changes taking place in nature (seasonal changes in the vegetation and weather patterns and the behaviour of animals etc.) as resulting from the activities taking place in the atmospheric chi or etheric world. The poetic imagination necessary to come up with this tool states that the Spirit of The Seasons creates the state of transformation of the etheric forces or chi designated by the name associated with those seasons.
The five elements are Water, Soil, Wood, Metal and Fire. Below are the links to detailed information for each element and also links to menu examples for each season.