Elijah has a new body in heaven - a glorified body - I do not imagine he needs the sandals though. Everything is perfect where he is. He could have lost a sandal when he was caught up into that chariot. That would have been the perfect time to lose a shoe....
right----but throwing a mantle down is poetic-----tossing a shoe at Elisha
might have been considered insulting-----best to leave it out of the narrative