What really happens is that the story-maker proves a successful 'sub-creator'. He makes a Secondary World which your mind can enter. Inside it, what he relates is 'true': it accords with the laws of that world. You therefore believe it, while you are, as it were, inside. The moment disbelief arises, the spell is broken; the magic, or rather art, has failed. You are then out in the Primary World again, looking at the little abortive Secondary World from outside.
J. R. R. TolkienThe eyes were hollow and the carven head was broken, but about the high, stern forehead there was a coronal of silver and gold. A trailing plant with flowers like white stars had bound itself across the brows as if in reverence for the fallen king, and in the crevices of his stony hair yellow stonecrop gleamed. "They cannot conquer for ever!" said Frodo.
J. R. R. TolkienThere was a fire in the wide hearth before them, and it was burning with a sweet smell, as if it were built of apple-wood.
J. R. R. Tolkien