Impedance is an expansion of the concept of resistance to include time. Resistance relates voltage across something to the current through it. Another way to say ohms is volts per ampere. But that description of the relationship between voltage and current does not involve time. It describes stuff that only consumes energy when voltage is connected across it, and does so, regardless of how long the voltage is applied, or how fast it changes.
When you include the possibility of energy storage as well as consumption, time becomes an important factor. For example, capacitance stores energy in proportion to the square of the voltage across it (E=(1/2)*(V^2)*C), but it takes time for a given current to build up that voltage (I=C*(dv/dt) or the capacitive current is proportional to the time rate of change of voltage across the capacitor). So once energy storage is involved, you need a two dimensional description of the relationship between voltage and current.
Back to the frequency effects: If an impedance has a capacitive component, then the current that passes through it will increase when the voltage changes faster. If the current through that impedance arrives through a series resistance, then as frequency rises, more of the total applied voltage will get used up across the resistance (because the current is rising) and less will appear across the capacitive impedance (because the total of the resistive and capacitive voltages must add up to the applied voltage). This forms a basic low pass filter if the signal across the capacitor is the output.