[JenB]

Tolkien seems to see Middle-Earth as a pre-Christ world, yes. I believe he made a comment about the Numenoreans being sort of Jewish in their religious observations.

Anyway the Elves don't go to Heaven. Valinor isn't really heaven, it's part of creation. Men, who die and leave this world, have some chance at heaven, but it's not specified what the rules are.

And hobbits are probably covered under Men...

[delapaz]

I think I read somewhere that men do come and are judged before Manwe after they die. And remember what Aragorn says to Arwen just before he dies.