'Its about death, the inevitability of death'

[Dininziliel]

Davem:

For me, when Galadriel rejects the Ring, & says she will Diminish, & go into the West, & remain Galadriel, she is symbolic of all the Elves. 'Remaining Galadriel', is accepting her own , immortal nature. Going into the West is accepting the mortal nature of Arda & all things in it, & letting them be.

Saucepan Man:

At first, the Elves (quite naturally, I should think) seem to regard their immortality as a sign of superiority over Men. But, over time I think that they come to accept that it is not necessarily a sign of superiority, but simply a different state of being.

These are complementary viewpoints. I would add my humble agreement and add that I think Elves come to envy Men a bit, too. They come to see that immortality in Arda does not bring whatever it is that one seeks in immortality. A miss is as good as a mile; it is made that much more poignant for coming so close yet being so far. As has already been said so much more eloquently, an embalmed body is not a living body.

Peace.