I believe that was Sauron to Ar-Pharazon in Appendix A.
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And Sauron lied to the King, declaring that everlasting life would be his who possessed the Undying Lands, and that the Ban was imposed only to prevent the Kings of Men from surpassing the Valar. 'But great Kings take what is their right,' he said. - Sauron to Ar-Pharazon
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