Most spirits of both races go to Mandos in Valinor after they die, the spirits of Elves can take shape again but must remain in the West(Glorfindel was the only known exception to this), Men's spirits left Mandos to somewhere outside of Arda. Then there are some spirits like ourselves who do not wish to go to Mandos but remain in Middle Earth, to haunt places like the Barrows.
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*~*Call me a relic, call me what you will.
Say I'm old fashioned , say I'm over the hill.
That old whine ain't got no soul.
I'll stick to Old Toby and a Hobbit hole.*~*
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