The Chinese word "沁人心肺" is formed by combining the character "沁" (meaning to permeate or refresh) with "人" (person), "心" (heart), and "肺" (lungs), arranged in a verb-object structure where "沁" acts upon "人心肺", literally describing something that permeates or refreshes the heart and lungs of a person, resulting in a phrase that conveys deep refreshment.