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This ring corrupts all who wear it. The power that the ring holds on men's hearts is all consuming. The ring destroys the soul of the wearer by becoming the obsession of the wearer. It clouds the judgment and eventually takes hold of the wearer's spirit.
Power is the central theme of Tolkien's works from LOTR to the Silmarillon. Tolkien was a spiritual and religious man. More importantly he treasured a quality life over a monetary or powerful life. He has been quoted many times as saying that he viewed himself as a simple hobbit (like Bilbo, Frodo and Sam). He was not like a Sackville Baggins hobbit (they were greedy and sought power) but he recognizes the potential for every race to possess those who seek power and control. Therefore, his work (although he detested allegory) can be allegorical spiritually. To achieve the happiest life, in his opinion, one did not seek to control others, rather one treasured the gifts of good food, good friends, tight family and community ties. This was the essence of real power and happiness in life. In the novels, this is the key to why Bilbo, Sam and to a lesser extent, Frodo, are able to give up the ring. They did not seek power and control beyond all else and thus were never fully corrupted by the ring. They had a strong foundation in the important aspects of life which make it rich. Sam worshipped his love for Frodo first, beyond all else, and his love for the Shire and nature second. This is why he so desperately wanted to meet the Elves in the beginning of the Fellowship. The high elves treasured nature, trees and the environment beyond all else. Galadriel's gifts to Frodo and Sam are in keeping with the treasures of the hobbits hearts. To Frodo she gave the light of Earendil, a noble gift, because Frodo sought to be noble and heroic. To Sam she gave the seed to the tree because Sam loved gardens and nature. Power and control rarely touched the everyday lives of Bilbo, Frodo and Sam (and most hobbits in general).
Contrary to this, he had a poorer view of men and felt most of them were corruptible. He did trust in Aragorn, again proving that every race has it's good and bad individuals. Tolkien's distrust of men purportedly came from his experiences in the trenches of WWI when he witnessed first hand "Man's inhumanity to Man." He was forever changed by the first world war.