Ëalar
From Tolkien Gateway
eälar is a Quenya word which refers to the spirits of beings who do not require a body in order to be complete. One example is Balrogs.
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 related to the Quenya word Eä, from a root related to existence or being: Eälar are therefore composed only of their pure being.