Tom Bombadil

[Gothmog]

Perky Ent:

My best guess is that he is either a forest spirit watching over the world, or a man who has been taught magic by the Istari! But that's just me...

As I remember, Tom has been walking ME long before the Istari came, before the birth of men and before the sun and moon... I think he's something else, something created from nature itself. I agree with Gil-Galad that he must be more powerful than a maia, maybe even than valar.

Maybe he's equal to Eru or maybe Eru created him as he created valar and maiar... I don't know, but I don't think he's created by valar or maiar and neither do I think he originally was a human or elf.