I got hung up on this exact thing last year when trying to build a magic system for a tabletop campaign. The first place to look is actual academic or historical texts on alchemy and natural philosophy—Paracelsus is a foundational figure who categorized things in those terms, but his writing is dense as hell. For a more accessible route, you could check out 'The Golden Bough' by Frazer, which has sections on elemental symbolism in myth. But honestly, most modern readers aren't going to wade through that.
What I ended up using was a weird hybrid: some modern occult books like 'Earth, Air, Fire & Water' by Scott Cunningham (Wiccan-focused but very clear on correspondences), combined with random bits pulled from anime like 'Avatar: The Last Airbender' lore and RPG sourcebooks. It's not academically rigorous, but it gives you a working vocabulary. Dungeons & Dragons manuals, especially older editions, have entire sections dedicated to elemental planes and their creatures—those can be surprisingly detailed about the philosophical attributes of each element, not just the combat spells.
If you just want fiction that explores the concepts, Le Guin's 'Earthsea' series treats magic as a balance of forces with true names, and each element has a kind of personality. But it's less about explaining powers and more about the ethics of using them.