 Tolkien made a point of keeping the ultimate fate of the souls of Men and the nature of their mortality open, and unknown to the Elves (who are tied to the physical world for the time of its duration, and Christian eschatology is not applicable to them).In the tale of Adanel it is suggested that Men return to Eru after death.The account of the "events" predating creation is not presented from an omniscient perspective but presented as a fictional tradition, purportedly a record of the account given by the Valar to the Elves in Aman, and from there transmitted to Middle-earth, and translated from Valarin at first into Quenya and later into human languages.