Eru Ilúvatar
This philosophy is evident in Tolkien's other works, especially "The Silmarillion"—one Vala, Morgoth, creates the Orc race as a foul mockery of the elf. Another Vala, Aulë, creates the Dwarf race as an act of subcreation that honoured Eru Ilúvatar (the analog of God in Tolkien's writings), and which Eru accepted and made real, just as Niggle's Tree was made real.