Ëalar
ëalar is a Quenya word which referred to such spirits who did not require a body in order to be complete. Eälar are contrasted with fëar, which are the souls of beings whose natural state is to be incarnated in a body.
Etymology
The word is the plural of Quenya ëala ("being"), and seems to be related to the Quenya verb ëa ("be, exist").
It has been suggested that -la is the present participle ending of verbs (cf. "-ing"; but Quenya -la only forms adjectival participles).
Referencias
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