[Knight of Gondor]

I think the "gift" of men was indeed, death. "It is not permitted for the Valar to deny death, which is the gift of Eru to Men" or something like that is what it says in The Silmarillion regarding Beren and Lúthien.

But Diamond18, what do you mean Elves were not "see you in Heaven"? I haven't studied up on the order of things after Death, but I don't think Tolkien would put something so "reencarnation"-esque into LotR. Whenever Tolkien mentioned death in Middle-Earth, he always used expressions like "Until the world is renewed" or "It is said...this-and-such". I think (and remember, I haven't studied it) that the World was remade, and the Valar, and the First-Born and the Second-Born and the Dwarves and everybody lived together in harmony afterwards. (Or at least, the good ones)