They awake into the world before Men and are immortal in the sense that they will live in Middle-earth and not die. Their immortality isn't really eternal life but serial longevity. They will carry their sorrows and joys all their lives: it will become a burden for them.
Eru then says:
"But to the Atani [Men] I will give a new gift." Men receive a special grace different to that of the Elves. [Sil p.35]
Our God gifts to Man the special state of being both matter and spirit. We are different to the angels and it is precisely this difference and future magnanimity that Satan hates.
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