Elves may be immortal, but plenty of their kind still die throughout the Lord of the Rings franchise, especially The Lord of the Rings: The Rings of Power—so what happens to them? During the Third Age of Middle-earth, when Frodo's story is set, there aren't many Elves left on the continent, so there aren't many involved in battles to die. However, Middle-earth is still heavily populated by Elves in the Second Age. This means that all the fighting in Rings of Power results in countless Elf deaths, making the need for answers regarding their unique afterlife all the more pressing.

The immortal beings in Lord of the Rings can still be killed, but that is far from the end for their souls.

Dead Elves Are Taken To The Halls Of Mandos In The Lord Of The Rings

The Halls In Valinor Are Like A Purgatory

After an Elf's body is destroyed, their soul is taken to the Halls of Mandos in Valinor (AKA the Undying Lands). These halls are a vast network of chambers ruled by Mandos, the Vala (demigod) of the Afterlife. The Halls of Mandos are meant to be a place where a soul can recover. It's essentially limbo or purgatory. An Elf's soul may stay there for only a matter of days or years, or they may choose (or Mandos might choose for them) to stay there forever. Then, in many cases, dead Elves are reincarnated into brand new bodies in Lord of the Rings.

Mortal souls also go to the Halls of Mandos when they die. However, after their stint there, they are sent to an unknown afterlife (likely to a realm to be with the god of Lord of the Rings, Eru Ilúvatar).

Some LOTR Elves Could Be Reincarnated After Dying

Death Isn't The End For Elves

If Mandos wills it, an Elf whose soul has wandered his Halls can be reincarnated. Most often, reincarnated Elves are able to live on in Valinor in peace and safety. For the majority of those who died in Middle-earth, returning there is not possible. However, there have been exceptions. The Elf Glorfindel is one of those who was permitted to return to his life on the Eastern continent. Gandalf, though not an Elf, is another example of an immortal being reincarnated and sent back to Middle-earth rather than remaining in Valinor.

As sad as many Elf deaths in Rings of Power and The Lord of the Rings are, this isn't technically the end of their time with immortal loved ones.

In general, this means that the majority of Elves who died in battles in The Lord of the Rings would be reunited one day in Valinor. Some, especially those who did evil deeds, would be kept prisoner in the Halls of Mandos, while others choose to stay there out of profound sadness. For good and worthy Elves, reincarnation could be repeated as many times as necessary. Therefore, as sad as many Elf deaths in Rings of Power and The Lord of the Rings are, this isn't technically the end of their time with immortal loved ones.