coa ("köa")noun "house" (VT47:35, with etymology); coarya "his house" (WJ:369), allative coaryanna ("k") "to/at his house" (VT49:23, 35), quenderinwë coar ("koar") "Elvish bodies" (PE17:175). Notice how coa "house" is here used metaphorically = "body", as also in the compound coacalina "light of the house"(a metaphor for the soul [fëa] dwelling inside the body [hroa]) (MR:250)
Quenya
hroa
hröa
coa
köa
fëa
spirit
fëa noun "spirit" (pl. fëar attested, MR:363). The Incarnates are said to live by necessary union of hroa (body) and fëa (WJ:405). In Airëfëa noun "the Holy Spirit", Fëanáro masc. name "Spirit of Fire" (Quenya-Sindarin hybrid form: Fëanor), Fëanturi noun "Masters of Spirits", name of the two Valar Mandos and Lórien (SA:tur), fëafelmë noun "spirit-impulse" (impulses originating with the spirit, e.g. love, pity, anger, hate) (VT41:19 cf. 13, VT43:37). In one source it is said to mean specifically a "spirit indwelling a body", i.e. "soul" (PE17:124), which contradicts such uses as Airefëa or Fëanturi. Cf. fairë.
hrondo
corporeal form or body (especially of the elves)
hrondo noun "a corporeal form or body (especially of the Elves)" (PE17:183). Tolkien replaced this word by hroa, q.v.
hrón
flesh/substance of arda
hrón noun "flesh/substance of Arda", "matter" (PE17:183), also at one point used = hroa "body", q.v. Compare erma.
hó
spirit, shadow
hó noun "spirit, shadow" (PE17:86)
súlë
spirit, breath
súlë (þ) noun "spirit, breath", also name of tengwa #9; originally thúlë (þúlë), before the shift th > s that occurred shortly before the rebellion of the Noldor (Appendix E, THŪ). Its gloss, "blowing forth", was metaphorically used as "the emission of power (of will or desire) from a spirit" (PE17:124). If the element súlë appears in Súlimë and Súlimo (q.v.), the stem-form may seem to be súli-.
vilissë
spirit
vilissë noun "spirit" (GL:23)
þúlë
noun. spirit
hroa (sometimes spelt "hröa")noun "body" (changed by Tolkien from hrondo, in turn changed from hrón). The word hroa comes from earlier ¤srawa(VT47:35). Pl. hroar is attested (MR:304, VT39:30). In MR:330, Tolkien notes that hroa is "roughly but not exactly equivalent to 'body' " (as opposed to "soul"). The Incarnates live by necessary union of hroa (body) and fëa (soul) (WJ:405). Hroafelmë "body-impulse" (impulses provided by the body, e.g. physical fear, hunger, thirst, sexual desire) (VT41:19 cf. 13)