Beorn built it but the only thing I can find as to why is this quote:
'i once saw him sitting all alone on the top of the carrack at night watching the moon sinking towards the misty mountains and i heard him growl in the tongue of bears "the day will come when they will perish and i shall go back"'
So I'm guessing it's so he can remember his old home.
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“If more of us valued food and cheer and song above hoarded gold, it would be a merrier world.”
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