Gay subtext?

[Hama]

In terms of Frodo and Sam, I tend to lean towards the puppy - master relationship mentioned above.

There's also something of a Duty thing going on. Let's not forget, Sam is Frodo's servant, and has a strong sense of duty. This may seem unusual to us in these non deferential days, but in Tolkien's time, the idea that a servant might love his master to the extent of giving his life for him wouldn't be unusual. Also, as is said above, most of the love and devotion seems to come from Sam's side.

I may be doing him an injustice, but don't forget, Tolkien was a university don: you can still see these rarified types at Cambridge and Oxford, totally obsessed with their studies and waited on by faithful servants. He probably wouldn't see anything unusual in this sort of thing.

I'm sure Tolkien was quite familiar with the idea of homosexuality, but for what it's worth I don't think he meant Sam and Frodo to be that way.