The Elohim Tower is the high, white edifice predominating the Island of Threads, the area which we come to after having completed the trials in the octagonal puzzle room and subsequently defeated Pyrichiel. In this tower, we find the actual Tree of Life.
The expression Elohim is etymologically retraceable to the Biblical Hebrew אֱלֹהִים meaning "gods" or "deity".
Adam: This tower. Full of old memories. They seem oddly familiar.
Entering, we slowly stride around the perimeter until we reach an open spot with a golden balustrade that grants us a magnificent sky vista. If this were , I'm sure we would find plenty of "Praise the Sun!" and "Gorgeous view ahead!" messages placed on the floor.
Tree of LifeEdit
Walking up the stairs, we eventually come into a rotunda that seems oddly familiar to us, the central feature being a tree with three shimmering lights in its crown. We've already seen an image of this place in the basement of the Vicarage. The floor is entirely entrenched with the tree's roots, and next to the stem we find a Violet Potion.
Adam: What the Hell..? Hey, this place looks oddly familiar. I'm getting an awful familiar feeling from this place. But why? It's like I've somehow been here before. A long time ago. Hell if I know what's going on.
In the Book of Genesis, it is a tree planted by God in midst of the Garden of Eden (Paradise), whose fruit gives everlasting life, i. e. immortality. The fruit could be represented by the shimmering lights in the crown, if we take Adam's musings into consideration: "Those lights. Seems to be... something growing in the lights."
Together with the Tree of Life, God planted the Tree of Knowledge of Good and Evil. After eating from the Tree of Knowledge of Good and Evil, the biblical account states that Adam and Eve were exiled from the Garden of Eden to prevent them from eating of the Tree of Life.