Aides in the burning of materials. Needed for humans to breathe.

Oxygen.

Explanation:

Oxygen is a chemical element that aides in the burning of materials and it is needed for humans to breathe.

Cellular respiration can be defined as a series of metabolic reactions that typically occur in cells so as to produce energy in the form of adenosine triphosphate (ATP). During cellular respiration, high energy intermediates are created that can then be oxidized to make adenosine triphosphate (ATP). Therefore, the intermediary products are produced at the glycolysis and citric acid cycle stage through the breathing of oxygen used to obtain energy from the food ingested.

Hence, all cells in living organisms require oxygen and glucose to release energy.