One key element is the divine origin. Mana is often seen as coming from the gods. Another is its presence in all things, which is an important part of the concept.
The key elements in the mana creation story include its all - pervasiveness. It is in every aspect of nature and human life. Then there is the aspect of its intangibility yet its very real influence. It's not something you can touch or see directly, but its effects are evident. Also, the role of the community in recognizing and validating mana is important. In some cultures, the community's perception of an individual's mana was just as important as the individual's own actions. And finally, the relationship between mana and the afterlife or the spiritual journey is also a notable element, as it often had implications for how people prepared for the next phase of existence.