What is the difference between the intangible and tangible aspects of the Yin Yang and Five Elements theory of traditional Chinese medicine?

Yang transforms Qi and Yin takes shape. The tangible is yin, and the intangible is yang. Therefore, in qi and blood, the blood is tangible and is yin, and the qi is invisible and is yang. Among the five elements, wood, fire, earth, metal, and water correspond to the five internal organs (liver, heart, spleen, lungs, and kidneys), the five colors (green, red, yellow, white, and black), and the five flavors (sour, bitter, sweet, pungent, and salty), all of which are tangible yin. The five elements and yin and yang are two different classifications of things. Yin and yang are the principles, and the five elements are subdivided.