ELEMENTS
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Lower Plane
-----------

Earth: Physical: Any non-metallic, non-organic solids, as well as molten rock
       Energy: none
       Opposite: Light
       Allies: Metal, Death

Fire: Physical: Flame
      Energy: Heat
      Opposite: Water
      Allies: Electricity, Death

Electricity: Physical: none
             Energy: Electricity
             Opposite: Air
             Allies: Fire, Death

Metal: Physical: Metallic solids, liquids and gasses
       Energy: none
       Opposite: Thought
       Allies: Earth, Death

Upper Plane
-----------

Air: Physical: All non-metalic non-water gasses
     Energy: none
     Opposite: Electricity
     Allies: Light, Life

Water: Physical: Water; solid, liquid, or gas form, as well as other water
                 based liquids
       Energy: none
       Opposite: Fire
       Allies: Thought, Life

Light: Physical: none
       Energy: Light
       Opposite: Earth
       Allies: Air, Life

Thought: Physical: none
         Energy: Thought waves, psychic energy
         Opposite: Metal
         Allies: Water, Life

Ruling Plane
------------

Death: Physical: Non-living organic matter
       Energy: Pain
       Opposite: Life
       Allies: Fire, Electricity, Earth, Metal

Life: Physical: Living organic matter
      Energy: Lifeforce
      Opposite: Death
      Allies: Air, Light, Water, Thought

Neutral Plane
-------------

Exertion: Physical: none
          Energy: Kinetic; the DOing of work
          Opposite: Crystal
          Allies: none

Crystal: Physical: Gems
         Energy: Re-construction; the UNdoing of work
         Opposite: Exertion
         Allies: none


CONTROL OF ELEMENT 
------------------

When you wish to use Control of Element, the GM assigns a difficulty factor
which the player must roll over to perform the action he/she is trying to do.
For example:

Difficulty      Target Roll     Example (Exertion)

Moronic         2               Float a pillow across a room.
Easy            3-4             Increase the speed of a moving object.
Moderate        5-6             Increase the force of an attack, raising 
                                damage by 50%.
Difficult       7-8             Create a wave of force pushing everything
                                away from you at high speed.
Insane          9-10            Cause a plane flying overhead to suddenly
                                smash into the ground.
Master          11-17           Flatten Tokyo to the ground with a super 
                                blast of gravity.
God-like        18-20           Smash the Death Star into a nearby planet.

Depending on the amount of the element present, the GM may assign the player
a bonus or penalty to the roll. For example, a character using Control of 
Water in a desert will get a penalty of up to -5 due to the extreme lack of
water. However, the same character using his/her power under the Pacific
Ocean will probably get up to +5 because of the extreme abundance of his/her
element.

There are 5 "levels" of Control of Element. At character creation, it begins
at 1st level and can be raised by power points (15/level) or experience 
(150/level). At each new level, the character gets an extra die roll each 
time he/she wishes to perform an action using his/her Control of Element.

Level                   Dice

Novice                  1
Adept                   2
Master                  3
Lord                    4
God                     5

For example, say I have a character who is an Adept of Earth and he wants to
hurl a boulder at his opponent during battle. The GM gives me a difficulty of
8. I roll 1d10 and get a 4. If he was a Novice, he would have automatically
failed. However, since he is a Veteran, he gets 2 dice. So I roll my second
die and get a 9. I succeed in squishing my opponent into a pancake.

    Source: geocities.com/The_Anime_RPG