"When the hamels came they found the whales; as their ships passed, the whale rose its curious head from the depths of the ocean, showing itself to the passing sailors." 
Whales are born at sea, where there is no change and everything is made from a material which is immutable. They are the oldest animal, but were killed by the Hamels, who first plumbed the oceans depths. They brought them to shore and cut them open, introducing change into their bodies and causing slow death by entropy.
One is on the Beach; it has been pulled ashore, and eventually slips back into the waters. It has been cut open and hollowed out. Inside its cavernous stomach are pools of silvery water.
Another is in the Chapel. The whale lies on the altar in the centre of the hall. This one has been cut open in a similar manner, and #Wax pours from its skull. This is the object of the Chapel's worship.
The third and final whale is found on the Old House Beach. This whale seems to be ill, its skin ulcerated in a similar way to all the other sick in the village. This whale is stuck ashore. This is the same whale that is found in the chapel, but after it has been bled for its oil.
Wax is a white substance that is harvested from the heads of whales. It is used a holy medium, and was used first by the Hamels, who brought the whales to shore in an attempt to steal some essence of their immutability. Now the village and all its inhabitants stand soaked in it, gushing as it does from all the whales they brought up from the sea. It is poured down large holes in the Procession Road, alongside the bodies of other animals, into the Yellow Lake.