 When an Elf dies, the "fëa" leaves the "hröa", which then "dies".The "fëa" is summoned to the Halls of Mandos, where it is judged; however as with death their free-will is not taken away, they could refuse the summons.If allowed by Mandos, the "fëa" may be re-embodied into a new body that is identical to the previous "hröa".