I hadn't read that, but glad it answers the question, Sabishii. The gift of men applies to all mortals, hobbits are relatives of men, therefore mortal. I would assume it refers to dwarves also. While they live longer, they are also mortal. I'm not sure what happens to Ents. Especially those who become tree-ish. Where dead orcs go is another issue. Because if they were corrupted from elves, they are immortal. If they were created by Melkor like Aule created dwarves, then I would assume they are mortal.