The final destination of the spirits of the deceased remains a mystery to the priests and philosophers of Azeroth. However, as spells such as [Resurrection] can reunite a dead body with its spirit, and a majority of living creatures from the tauren to the troll shadow hunters claim they can communicate with and call upon the power of the spirits, a widely held belief is that the spirits of the dead remain on the Material Plane — in an immaterial state that can only be altered or contacted through the use of magic.
In the opening cinematic, Sylvanas shatters the Helm of Dominion, breaching the veil between the material realm and the Shadowlands, an ancient dimension where the dead coalesces for judgment. Sylvanas' actions have upset the natural balance between life and death, and it's on players to enter the Shadowlands itself and repair the cycle before it is too late.
For the first time since the release of World of Warcraft in 2004, Shadowlands will involve a level reduction ("level squish"), with player characters at level 120 (the level cap in Battle for Azeroth) reduced to level 50, with level 60 being the new level cap (as it had been in the original game). In what Blizzard has called a "New Game+ experience", newly-created characters will have an updated starting experience on an island called "Exile's Reach", which will introduce them to the game and its systems. For players new to World of Warcraft, characters who finish the starting experience on Exile's Reach will proceed to Battle for Azeroth content, while veteran players who create new characters can choose the expansion experience they wish to play through to level 50, at which point they would proceed to the Shadowlands.
The Shadowlands can be seen as a shadowy version of the physical world, and can be routinely visited as a spirit when player characters die. Governed by the Covenants, the four ruling realms of the Shadowlands are Bastion, Ardenweald, Revendreth and Maldraxxus (although countless others exist), which serve as the main setting of World of Warcraft's eighth expansion.