Passage: The closest analogs within the Milky Way galaxy of the stars producing long gamma-ray bursts are likely the Wolf–Rayet stars, extremely hot and massive stars, which have shed most or all of their hydrogen to radiation pressure. Eta Carinae and WR 104 have been cited as possible future gamma-ray burst progenitors. It is unclear if any star in the Milky Way has the appropriate characteristics to produce a gamma-ray burst.The massive-star model probably does not explain all types of gamma-ray burst. There is strong evidence that some short-duration gamma-ray bursts occur in systems with no star formation and no massive stars, such as elliptical galaxies and galaxy halos. The favored theory for the origin of most short gamma-ray bursts is the merger of a binary system consisting of two neutron stars. According to this model, the two stars in a binary slowly spiral towards each other because gravitational radiation releases energy until tidal forces suddenly rip the neutron stars apart and they collapse into a single black hole. The infall of matter into the new black hole produces an accretion disk and releases a burst of energy, analogous to the collapsar model. Numerous other models have also been proposed to explain short gamma-ray bursts, including the merger of a neutron star and a black hole, the accretion-induced collapse of a neutron star, or the evaporation of primordial black holes.An alternative explanation proposed by Friedwardt Winterberg is that in the course of a gravitational collapse and in reaching the event horizon of a black hole, all matter disintegrates into a burst of gamma radiation.

Question: Where is a circumstellar disk formed after matter falls in?
black hole