Jābir analyzed each Aristotelian element in terms of Aristotles four basic qualities of hotness, coldness, dryness, and moistness.  For example, fire is a substance that is hot and dry, as shown in the table.  According to Jābir, in each metal two of these qualities were interior and two were exterior. For example, lead was externally cold and dry but internally hot and moist; gold, on the other hand, was externally hot and moist but internally cold and dry.  He believed that metals were formed in the Earth by fusion of sulfur (giving the hot and dry qualities) with mercury (giving the cold and moist.)  These elements, mercury and sulfur, should be thought of as not the ordinary elements but ideal, hypothetical substances.  Which metal is formed depends on the purity of the mercury and sulfur and the proportion in which they come together.   The later alchemist al-Rāzī (c. 865–925) followed Jābirs mercury-sulfur theory, but added a third, salty, component.
Thus, Jābir theorized, by rearranging the qualities of one metal, a different metal would result. By this reasoning, the search for the philosophers stone was introduced to Western alchemy. Jābir developed an elaborate numerology whereby the root letters of a substances name in Arabic, when treated with various transformations, held correspondences to the element's physical properties.