the new bureaucrat of the dead Is A Little Girl

the first soul to enter into elira's realm

After  elira's realm got set up and everything was explained to her a soul entered her realm. It was an elephant. She walked in to elira's hall elira said to enter her realm  and noted the elephants name in her book. After the elephant a dog a seagull and a whale entered where she repeated the process she did with the elephant after that she decided to visit her adopted parents in there realm