Quote:
Moreover he does not love to walk upon land, and will seldom clothe himself in a body after the manner of his peers. If the Children of Eru beheld him they were filled with a great dread; for the arising of the King of the Sea was terrible, as a mounting wave that strides to the land, with dark helm foam-crested and raiment of mail shimmering from silver down into shadows of green.
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The way I read it, it means that he seldome has a physical body like the other Valar. When he talks to Tuor it is one of the few times he takes physical shape. . .
Maybe I am reading it wrong, but this was the impression I got.