A report about Gandalf

[obloquy]

Say that his physical embodiment passed away and his spirit returned to the Blessed Realm.

Which, in Tolkien's work, is called dying. But, if you'll allow me to quote myself from another recent thread...

[Gandalf] didn't return to Aman when he died, because Aman is within Time [and Gandalf says he 'passed out of Time']. Eru himself (who exists outside of creation and Time) 'enhanced' and re-embodied Gandalf, before returning him to Middle-earth. The whole situation was a unique one that only happened by Eru's personal intervention.