Eru Iluvatar , Tom is not Eru Ilúvatar himself. While some theorists have argued that Tom could be an incarnation of Eru, the passage expressly debunk this:
When Goldberry refers to Tom as "He is" and "the Master", some fans thought these paralleled scriptural names for God, leading to the theory that Tom is an incarnation/embodiment of Eru. However, Tolkien later said Goldberry's dialogue was not meant as a reference to God. Eru would not have limited knowledge like Tom displays about the One Ring. Elrond refers to Tom as a "strange creature", which does not fit a description of the uncreated Creator. Tolkien was a Catholic, so the idea of an incarnated, married Eru may not have sat well with him. Tolkien hinted Tom (unlike Eru) is part of Arda and could be destroyed if evil triumphed, whereas
Most importantly, letter from Tolkien where he states, "The Incarnation of God is an infinitely greater thing than anything I could venture to write." This was written after Tom's inclusion in LOTR, indicating that Tolkien did not intend for Tom to be an incarnation of Eru.
When Goldberry refers to Tom as "He is" and "the Master", some fans thought these paralleled scriptural names for God, leading to the theory that Tom is an incarnation/embodiment of Eru. However, Tolkien later said Goldberry's dialogue was not meant as a reference to God. Eru would not have limited knowledge like Tom displays about the One Ring. Elrond refers to Tom as a "strange creature", which does not fit a description of the uncreated Creator. Tolkien was a Catholic, so the idea of an incarnated, married Eru may not have sat well with him. Tolkien hinted Tom (unlike Eru) is part of Arda and could be destroyed if evil triumphed, whereas
Most importantly, letter from Tolkien where he states, "The Incarnation of God is an infinitely greater thing than anything I could venture to write." This was written after Tom's inclusion in LOTR, indicating that Tolkien did not intend for Tom to be an incarnation of Eru.