Elves do not believe in any Gods or Goddesses. They believe in a system of evolution they call Ascension.
The theory states that there is 3 levels of Ascension each leading to a higher plane of.existence.
Level 1 is the Physical Plane where they currently reside in the north of the continent. They believe that they remain on this plane until they die at which point they ascend to the next Plane, Judgement.
Judgement is the plane in which they believe they are judge by all that came before for there actions and deeds on the physical plane. If the judgement goes well they are allowed to Ascend to the third and final level where they live as one with the energies of all the worlds. If the judgement does not go well.however they believe they are sent back to the physical plane to atone.
This belief system results in most elves believing they have already lived many past lives and have been unworthy of true ascension each and every time.