According to the script, the three heroes are related to the elements: Ajay deals with hang gliding (air); Sashank rides on high-speed boats (water); and Akshaye uses his roller skates in heists (earth).
Ajay, Akshaye, Sashank, Sania, Shilpa, Esha, Vikram Ghoyal: [singing]
Cash to the right of me, / Cash to the left of me / Cash all the money all the time all mine!