Religion of Men...

[Bill Ferny]

Before they ate, Faramir and all his men turned and faced west in a moment of silence. Faramire signed to Frodo and Sam that they should do likewise.

“So we always do,” he said, as they sat down: “we look towards Númenor that was, and beyond to Elvenhome that is, and to that which is beyond Elvenhome and will ever be. Have you no such custom at meat?”

“No,” said Frodo, feeling strangely rustic and untutored. “But if we are guests, we bow to our host, and after we have eaten we rise and thank him.”

“That we do also,” said Faramir.

--LotR, IV, 5.

A reference to an obvious ritual, and thus a connection to a religion. What I have highlighted in bold face is an obvious reference to Eru. Tolkien, however, remains otherwise purposely reticent in regard to the religion of men.