Rupees:
Location: Dropped by enemies, found in pots/chests, sold fish, rewards from mini-games.

Use: The currency of the Great Sea. Used to purchase items, ship parts, and upgrades from shops and merchants. Essential for progressing and customizing your ship.
Hearts:
Location: Dropped by enemies, found in pots/chests, tall grass.
Use: Replenish Link's health. Small hearts restore one heart, large hearts restore more. Crucial for survival in dungeons and combat.
Heart Containers:
Location: Dropped by bosses, rewards for certain side quests.
Use: Permanently increase Link's maximum health by one heart. Collecting all Heart Containers makes Link significantly more resilient.
Spirit Gems (Power, Wisdom, Courage):
Location: Hidden in chests, rewards from side quests, dropped by certain enemies, dug up with Shovel.
Use: Used at the Fairy Fountain to upgrade Ciela's abilities, which in turn enhance Link's sword damage (Power), defense (Wisdom), and Phantom Hourglass duration (Courage).
Ship Parts:
Location: Found in treasure chests, salvaged from the sea, rewards from mini-games, traded with NPCs.
Use: Customize the S.S. Linebeck's appearance and increase its defensive stats. Collecting full sets of matching parts provides bonus defense. Essential for surviving sea battles.
Treasure Maps:
Location: Found in dungeons, rewards from side quests, purchased from merchants.
Use: Reveals the location of sunken treasure on the sea chart. Used in conjunction with the Salvage Arm to retrieve valuable items and Rupees.