The Origin of Santa's Elves Santa has numerous constant companions, Reindeer, Mrs. Claus, but most notable is his legion of elves. They make the toys, prep his sleigh, and live and work in the North pole. These Christmas Elves in much the same vein as Tomte are in fact the memory of the Ancestral spirits of the dead. Appearing around Yuletide to deliver gifts to their living relatives. In Sardinia this is most blatant as in some areas the tradition of the dead collecting and delivering gifts is stated plainly. Unlike the workshop elves of Santa's North Pole, the ghosts of the Sardinian people rise from the dead and simply steal (borrow forever without asking) the gifts from stores and bring them to their descendants. In this vein Santa behaves much the same as Wotan, Harlequin, Holda, and King Arthur in leading a host of the dead. But instead of the ancient Battle Hosts and Hunts, instead they work in the North Pole a land of mystery where souls may wander. Our ancestors do like to leave gifts for us.-TLK