Spirit Realm

The spirit realm is enterable only in certian parts of knights of nine.The first when you pray to all the wayshrines and the second time when you defeat Umaril once and for all.It is way up above Tamriel.The floor of the sprit realm is made up of clouds and there are no walls and nothing up there exept you and either Pelinal Whitestrake(1st visit)Or Umaril(2nd time)