There may not be any special requirements to enjoy Tolkien's Legendarium, but there certainly are some things which help to access some different, deeper levels of it.
This probably is due to the fact that his fiction was not written for the sake of others' entertainment alone. For a great deal, it was written for the author's entertainment, and therefore things he enjoyed are represented in it with great care and love for detail.
The more you know about languages, the more you will be able to see what work Tolkien put into his nomenclature, for example; further adding to the richness of the works. The Lord of the Rings is especially great in this regard as far as I can see it. Much the same would, I think, go for about any area Tolkien took delight in: mythology, philosophy, &c.
Researching into any such area and viewing Tolkien's Legendarium under that aspect can, unlike with some other works of fiction, hardly be disappointing. On the other hand, The Lord of the Rings and The Hobbit are, with all depth, not two of the most popular books for adolescents for no reason; the approach to the books simply can be made on various levels, any of which can provide quality literature.
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