The Valar

[Fingolfin of the Noldor]

They are 'angelic beings' they may not be angels in the strict juedo-christian sense but they are 'angelic' and they are 'beings'

*There are thus no temples or 'churches' or fanes in this 'world' among 'good' peoples. They had little or no 'religion'in the sense of worship. For help they may call on a Vala(as Elbereth), as a Catholic might on a Saint, though no doubt knowing in theory as well as he that the power of the Vala was limited and derivative.

It is a monotheistic world of 'natural theology'. The odd fact that there are no churches, temples, or religious rites and ceremonies, is simply part of the historical climate depicted. It will be sufficiently explained, if (as now seems likely) the Silmarillion and other legends of the First and Second Ages are published. I am in any case myself a Christian; but the 'Third Age' was not a Christian world. ~letter 165