The term 'Spirits of the DEAD' can be broken down into two parts: 'Spirits' and 'DEAD'. The first part, 'Spirits', refers to supernatural beings or entities that are believed to exist in some cultures. The second part, 'DEAD', refers to those who have passed away. The crossword solution for this term is 'MANES', which is a Latin word meaning 'spirits of the DEAD'. In Roman mythology, Manes were the spirits of the DEAD who were believed to watch over and protect their descendants.