Board Thread:General Mod Discussion/@comment-27860585-20160227122451/@comment-26347028-20160227221927

It's wrong. The Fëar (spirit) survive after the Hröar (body) disintegrate. It is the Fëar that go to Mandos, awaiting new Hröar. Or some simply don't want new Hröar, and wait until the end of time. When they have a new Hrö, they are incarnated into it (this is outside Mandos, so they thus leave it).