In some sense, the Undying Lands are the Heaven for Elves. As Elves cannot leave the Circles of the World this is the closest thing to Heaven that we can reach, at least, before the Dagor Dagorath [img]smilies/wink.gif[/img]
But, strictly speaking, I think that the Undying Lands are closer to the Lost Paradise (the Garden of Eden) which is a material 'Heaven' that now is forbidden to Men [img]smilies/wink.gif[/img]
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But it is said that not until that hour had such cold thoughts ruled Finrod; for indeed she whom he had loved was Amarië of the Vanyar, and she went not with him into exile.
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