When they die, where do they go?

[Mithalwen]

TPN, I guess you have not read the Silmarillion yet which explains much of this?

The Elves are bound to the world and may not truly die as long as it endures. If they are slain or die of grief their spirits pass to the Halls of Mandos in the Undying Lands where they wait for a length of time depending on the wrongs they committed before theiy may take up bodies again. If they refuse to go to Mandos they become wandering spirits.

The fate of men is different and the Elves believe they pass beyond the circles of the world - that is why the parting of Elrond and Arwen is so hard, becasue they have no hope of meeting after death- and that Eru (God) has a purpose for them.

Hobbits may be regarded as a variant of Men, I think.

I think Dwarves think they return to the stone (they lay their dead in stone tombs not earth) but I am sure someone else will be able to confirm or deny this!!!!

Thsi is a rough idea since Tolkien revised his thoughts on Elvish rebirth particularly several times - and I have neither the resources or the time (lunch break at work ) to explain now (and maybe not the skill at all!).. but it is a start...