After dying, the body of an elf rapidly gives nourishment to the ground around it and its spirit manifests into a tree. In death, parts of the spirit lives on in said tree. Forests are therefore intrinsically linked to Elven spirituality and the concept of the afterlife.

An elf that dies and is left away from fertile ground does not spring a spirit-tree. This is seen as a great tragedy to elven-kind, as their spirit is lost to wander

Destroying a spirit-tree is a great offense to elven-kind.