Elvish time
From Tolkien Gateway
Elvish time is an unpublished and unfinished essay by J.R.R. Tolkien. Quotes from the essay were published by Verlyn Flieger in A Question of Time: J.R.R. Tolkien's Road to Faërie (1997).
Verlyn Flieger has also presented and discussed the content of this essay in J.R.R. Tolkien Encyclopedia, p.649f.