"They are holy spirits, or gods." He's not a religious man -in fact there is no formal religion as such in Middle-Earth, no temples or churches. Even then, out of all the races in Arda the elves would be considered the most devout. The most that people do is ask Varda to watch over them, Yavanna to bless their crops, and he supposes the Dwarves must have their own dedications to Aulë. It takes him a moment to recall the lore he was taught as a child.

"First, there was Eru Ilúvatar, The Father and One Who is Alone. He created the Ainur, or Holy Ones, and he taught them music, and they sang the cosmos into creation. And when that was done he gave the Ainur a choice: they could reside with him, or in the world they had created. The greater spirits who chose to go were called the Valar -seven Lords and seven Queens. And there were also other powerful spirits, although less powerful than the Valar. They are called the Maiar."

"Most of them reside in the far West, in Valinor, or the Undying Lands. Only the elves are permitted to go there."