When a creature dies, and it has a soul, their soul departs to the plane of their deity or their alignment. In case of evil creatures, they may end up in the lower planes.
For Hades, the DMG (p. 63) says:
[…] Hades is the destination of many souls that are unclaimed by the gods of the Upper Planes or the fiendish rulers of the Lower Planes. These souls become larvae and spend eternity in this place […]
The larva is given a stat block of a Medium fiend, neutral evil.
For the lemure, the MM (p. 67) states under "The Infernal Hierarchy":
Lemures. The lowest form of devil, lemures are the twisted and tormented souls of evil and corrupted mortals. A lemure killed in the Nine Hells is only permanently destroyed if it is killed with a blessed weapon or if its shapeless corpse is splashed with holy water before it can return to life.
Promotion and Demotion. When the soul of an evil mortal sinks into the Nine Hells, it takes on the physical form of a wretched lemure. […]
The lemure is likewise given a stat block, as a Medium fiend (devil), lawful evil.
What is the native plane of the larva or lemure that is a transformed form of a soul native to another plane?
I think the interpretation has concrete conseqeunces:
- If the larva or lemure is the soul and on its native plane, and
destroying it would destroy the soul; no re-animation, not even
with Wish, could bring the original creature back to life. - If, however, the native plane of the soul is the plane of the
original creature, it should depart to that plane upon destruction of
the physical form of the larva or lemure, and should be available to
be resurrected then.
Best Answer
In the default cosmology lemures are native to the Nine Hells and Larvae are native to Hades
Lemures
Lemures are created on the Nine Hells, either from souls of people who have made bargins with Devils, those claimed by the Hells due to their evil alignment, or those explicity killed by the Narzugon.
MToF on lemures in the Nine Hells:
Once they are a lemure, they are now a devil, a devil native to the Nine Hells (ie if they are killed outside of the Nine Hells they follow the normal rules for being reconstituted on the Nine Hells). The soul is now native to the Nine Hells.
MToF entry on Narzugon:
It should be noted, that the exception here for wish is specific to lemures transformed by the Narzugon, and does not apply to all lemures.
Larvae
Larvae are created by transporting a soul to Hades, or by a creature visiting Hades and being transformed by the plane itself.
The Dungeon Masters Guide section on Hades specifies:
Creatures that die on Hades are also transformed:
The creature the soul is in is now a fiend, and native to the plane of Hades, thus the soul is now native to the plane of Hades.