Unfinished Tales explains that the Istari (wizards) are in reality Maiar spirits sent by the Valar from the West to oppose Sauron. The book details their appearance, their number (five), and their individual roles and backgrounds, which are only mentioned in passing in The Lord of the Rings. Regarding the Palantíri, the work offers deeper insights into their origin—created by the Elf Fëanor—their original function as seeing stones, their history, and their specific use by figures such as Saruman and Denethor.