I would say that the spiritual maturation n JRRT's writing was, of course linked to his religion, how could it not be, but not that the later Silmarillion [or more properly speaking writings of the first and second age and essays on the Elves] was matured because it revealed more fully his spiritual understanding of the world and M-E, not necessarily [ excepting the case of The Athrabeth] because it was revealing Christianity more.
Indeed, I would stand by my statement regarding his post-LotR work [very little of which actually appears in The Silmarillion by the way] even if the Athraabeth never existed, and it would still be an amazing writing even with out the specualtion of Finrod.
So to examine the point I make re: his post LotR writings one must look at Morgoth's Ring, War of the Jewels, Peeoples of M-E, the osanwe-Kenta essay [in the journal Vinyar Tengwar] and Unfinished Tales, along with some scattered sections appearing in The Silmarillion.
As for his shorter work, I find Smith of Wooten Major to also be above LotR in many ways, purely in terms of writing skills and treatment, obviously not in scope or breadth.
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The dwindling Men of the West would often sit up late into the night exchanging lore & wisdom such as they still possessed that they should not fall back into the mean estate of those who never knew or indeed rebelled against the Light.
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