The Two of Pentacles is a card of change and it is trying to achieve balance during or after a phase of transition. The Two of Pentacles show a temporary situation, that's subject to change. The Empress is a passive, wise, nurturing, supportive energy, associated with the natural world, abundance and fertility. She is the Mother archetype of Tarot. The combination of the Two of Pentacles and the Empress shows a woman dealing with financial and practical matters that need balancing.
To understand the elemental relationships between the cards, we should always take into account their actual meaning. The elements of the cards are Earth (Two of Pentacles) and Earth (Empress). A very strong combination that shows stability and steady progress. If ill-aspected, it shows a rigid, stubborn approach/attitude and resistance to change.