For each Digimon element there is a human spirit and a beast spirit. The beast spirit is more powerful than the human spirit. But by fusing the two together, it's possible to Fusion Spirit Evolve. The Hyper Spirit Eevolution is only for Takuya and Kouji, because their digivices were enhanced by Ophanimon which made it possible for everyone to help them create two new, more powerful Digimon (KaiserGreymon and MagnaGarurumon) by giving them their spirits. All the spirits fused together form Susanoomon.
The Spirits of Fire are made by AncientGreymon.
The Spirits of Light are made by AncientGarurumon.
The Spirits of Wind are made by AncientIrismon.
The Spirits of Thunder are made by AncientBeetmon.
The Spirits of Ice are made by AncientMegatheriumon.
Human: Duskmon (corrupted), Lowemon
Beast: Velgrmon (corrupted), JaegerLowemon
The Spirits of Darkness are made by AncientSphinxmon.
The Spirits of Water are made by AncientMermaidmon.
The Spirits of Earth are made by AncientVolcamon.
The Spirits of Wood are made by AncientTrojamon.
The Spirits of Metal are made by AncientWisemon.