Im guessing that Illuvatar and the Valar were just there, they werent 'born'.
The elves must have been counted firstborn because they were created in the music of Illuvatar, while the dwarves werent
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“Sylphs of the forest,” I whispered. “Spirits of oak, beech and ash. Dryads of Rowan and hazel, hear us. You who have guided and guarded our every footstep, you who have sheltered our growth, we honour you."
the Forbidden Link
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