Don't know about the link, but a part of the discussion is (briefly) included in LotR itself; in Appendix A, III: Durin's Folk, and in larger length in the Unfinished Tales - the whole chapter "Quest of Erebor".
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"Should the story say 'he ate bread,' the dramatic producer can only show 'a piece of bread' according to his taste or fancy, but the hearer of the story will think of bread in general and picture it in some form of his own." -On Fairy-Stories
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