Mathoms
Extract from a fabulous article about Mathoms :
...“Tolkien’s knowledge of the Anglo-Saxon tradition of Gift Giving is clearly present in The Lord of the Rings. Christopher Tolkien points to the ancient horn given to Meriadoc by the Lady Eowyn as an example of “the word mathum used in Rohan for a ‘treasure’ or a ‘rich gift’” (HoMe XII p. 39, p. 53).
In the scene that Christopher Tolkien is referencing, Éomer also uses the modern word gift(s) in his address to Meriadoc.
Kings of old would have laden you with gifts that a wain could not bear for your deeds upon the fields of Mundburg; and yet you will take naught, you say, but the arms that were given to you. This I suffer, for indeed I have no gift that is worthy; but my sister begs you to receive this small thing, as a memorial of Dernhelm and of the horns of the Mark at the coming of the morning (R.316; VI.6, emphasis added).
The reason that Éomer is prepared to shower gifts (mathums) on Merry is that Merry had fulfilled the social obligation placed upon him by entering into King Theoden’s service (R.59; V.2), and by the previous bestowal of mathums of war gear (R.90; V.3). When all the other King’s men had been killed or carried away by their terrified steeds, Merry had indeed come forward to fight with Eowyn as she stood between the Nazgûl and his prey, prepared to avenge Theoden’s death, or die in the attempt (R.142-143; V.6). Merry’s steadfastness in the fulfillment of his duty to the King had increased his honor and prestige beyond Éomer’s ability to bestow a gift worthy of it.” A Tolkienian Mathomium: What is a Mathom? by Mark T. Hooker Read the rest here : http://llyfrawr.com/mathomium/Mathom.html