lightning in science terms is the discharged of electricity in the atmosphere, it is also hotter than our very own son, research shows that lighting occurs more in thr equator.
Common to the ninja of Kumogakure, a lightning jutsu is naturally strong against an earth jutsu, and weak against wind. Lightning also has a unique relation with water since it will conduct it. This means that it can be used to increase the damage of a Water Release technique.Though this also means that if one's opponent still has a physical connection with the water, either a pre-existing source or one created with their own chakra, then they can be paralyzed via their own jutsu. Based on the exhaustion of using Lightning Release techniques, it can be presumed that they require more chakra than the other nature transformations.