Common elements include
Photos
Pictures of deceased loved ones
Candles
To light the path for the spirits.
Marigolds
Their scent is believed to attract the souls.
Food and drink
The deceased's favorite meals, snacks, and water.
Ofrendas can have different levels, representing a spiritual journey
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Two levels
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The division between earth and sky.
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Three levels
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Heaven, earth, and the underworld.
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Seven levels
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The seven stages a soul must pass to reach heaven or hell.
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Water is left in a pitcher to quench the thirst of the souls and strengthen them for their return
Water
Wind
Papel picado, or traditional paper banners, represent the wind. Each color symbolises the dualiutyy between life and death and the joy of being together
Altar & Oferenda
Many people make altars or “ofrendas” (offerings) in their homes to honor their loved ones who have died. Every ofrenda also includes the four elements: water, wind, earth and fire. Every state in Mexico has its own particular way of setting up their ofrendas. In some regions, you can find a flat surface with all the elements on it, while in others you can find several levels. The most common ones have three levels, which represent heaven, earth, and the underworld. With more elaborate ofrendas, you can find up to seven levels.
Earth
Earth is represented by food, especially bread. Pan de Muerto represents the gift of the earth
Fire
Candles are often left in the form of a cross to represent the cardinal directions, so the spirits can find their way.