Legend of the Abyss
The Spirits are believed to be either essences of something or beings in service to one of the The Lesser Gods.
Evey Divine magic user binds in some way with a spirit. For the servants of Ásvaldr, they undergo a ritual in which they bind with a spirit that is in service to Ásvaldr. Other spirits of Ásvaldr and other gods may talk to the high priests in their temples.
The “god” of the elves is Fiahel who is said to bring hardship but also strength, is considered by many to be a greater level of spirit who has lesser spirits do her bidding.