The Spirit World

The spirit world is a realm brought into sharp focus. Colors are brighter, sounds more distinct, and every sense is more keenly aware its surroundings. Some of its denizens say that the material plane is just a pale reflection of the spirit world's vibrancy. It is a dimension of ultimates.
The spirit world is a transitive plane. It is both coexistent and coterminous to The Material Plane, matching its terrain. A valley on the spirit world corresponds to a valley on the material plane, and where there is a waterfall in one, there is a waterfall in the other. In the case of the spirit world, however, the waterfall is higher, its water more pure, and its sound more pleasing than that of its equivalent on the material plane. The spirit world's waterfall would likely be the home of a water elemental that serves as the spirit of the waterfall. Living creatures and their structures do not necessarily have direct analogs, but may.