He stares through Gimli with a far-away expression of concern. “Yeah, we… Elves reincarnate. Tolkien never really clarified what happens when dwarves die. Good luck with that, buddy.”

As Gimli realises a cosmic joke has been played at his expense, Legolas cartwheels away while somehow also shooting arrows.

That has to be one of the versions of this meme that is both the most on-topic to the original interaction and the most metaphysically profound (in the context of this fictional universe).

Do dwarfs die? I thought that was a particularity of humans.
Dwarfs don’t go to Valinor though… Where do they go? Does Manwë Aulë have a Dwarf equivalent of Valinor somewhere? Is it underground? Is that the reason why Dwarfs are such avid miners?

Edit - changed Manwë to Aulë