[Mithadan]

Eru's "gift" to man is that they are not bound to the circles of Arda and depart when they die. Elves, in contrast, are bound to the substance of Arda and cannot depart; their fear (spirits) are summoned to Mandos upon death where they reside until they are ready to return to life in the West. Dwarves believe they are also gathered to the Halls of Waiting in Mandos, until after the end of the world, they are called upon to assist Aule in its rebuilding. Men are also said to play some role in rebuilding the world, but of Elves, nothing is said.