Usage Note
Allá indicates a more remote or vague location than allí — think 'over there / yonder' vs a specific 'there'. Más allá means 'beyond' or 'further on', and el más allá is the afterlife. In Latin America allá often replaces allí in everyday speech; in Spain the distinction is more carefully kept. It never takes a written accent shift in standard use.
Examples
"Mira, tu amigo está allá."
Natural Translation
Look, your friend is over there.

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