It is a mysterious, almost empty pocket dimension that can be accessed from Universe 7 via different doorways.
The room has a time-compressed nature, which makes the flow of time faster than on the outside.
InDragon Ball Super#87, by Toyotarou and Akira Toriyama, Frieza makes his glorious return.
Using a Room of Spirit and Time is also the perfect way to give Frieza a power-up.