Silmarillion - Ainulindale

[Raynor]

Originally Posted by Lal

I would say that Time is a construct of mortal people, a way of dviding and conquering the space that's alloted to us in existence. To someone immortal, who lived in a place that had no mortality, Time would be irrelevant; there would be no need to measure existence so Time would not need to exist.

Interestingly enough, Tolkien had a different conception of time than that found in Silmarillion (where the creation of Ea marks the begining of time):

Originally Posted by The hiding of Valinor, HoME I

Nay, it is but the Music of the Ainur: for behold, who are we, Danuin, Ranuin, and Fanuin, Day and Month and Year, but the children of Aluin, of Time, who is the oldest of the Ainur, and is beyond, and subject to Iluvatar; and thence came we, and thither go we now