Goddess Pearl

The Goddess Pearls were used in The Wind Waker to open up a passage to the Tower of the Gods, which was underwater in sunken Hyrule. Once collected, the pearls were placed on the three Triangle Isles to cause the temple to rise above the sea. The pearls were named after the goddesses Din, Nayru, and Farore.

Din's Pearl
Din's Pearl is one of three pearls that Link has to obtain in The Wind Waker. This pearl was owned by Prince Komali, given to him by his deceased grandmother. Komali wanted to visit Valoo and get the scale needed to grow his wings, however Valoo was acting up at the time, making Komali feel upset. Link, with aid from Medli, manages to defeat Gohma and calm Valoo down. Prince Komali feels that giving the pearl to Link would give him courage, so he gave it to him. Later, Link places the pearl on Northern Triangle Island to make the Tower of the Gods rise from the Great Sea. It has the same mark on it as the symbol for the Tune of Currents from Oracle of Ages and as the Power Gems from Phantom Hourglass. This symbol is on a door in The Temple of the Ocean King but the Spirit of Power is needed to open it.

Farore's Pearl
Farore's Pearl is one of the pearls that is obtained by Link in The Wind Waker. It was owned by the Great Deku Tree. It was going to be given to Link after their annual ceremony, until Linder flew in, crying that Makar had fallen into the Forbidden Forest. Link rescues Makar and obtains the Pearl from the Great Deku Tree. Link placed the pearl on Eastern Triangle Island to raise the Tower of the Gods out of the Great Sea. It has the same mark on it as the symbol for the Tune of Echoes from Oracle of Ages and as the Courage Gems from Phantom Hourglass. It is also on the door of The Temple of the Ocean King but Ciela's memory is needed to open it.

Nayru's Pearl
Nayru's Pearl is one of three pearls that Link has to obtain in The Wind Waker. This pearl was owned by Jabun of Greatfish Isle. However, Ganondorf wanted it, and when he could not obtain it, destroyed Greatfish Isle. Fortunately, Jabun sensed him coming and fled to Outset Island. Link and the King of Red Lions come into his cave after the stone door is broken down by Link using the cannon. Jabun, after some convincing from the King of Red Lions, then gave the pearl to Link. Link placed the pearl on Southern Triangle Island to raise the Tower of the Gods from the Great Sea. It has the same mark on it as the symbol for the Tune of Ages from Oracle of Ages and as the Wisdom Gems from Phantom Hourglass. It is also on the door in The Temple of the Ocean King but can only be opened by the Spirit of Wisdom This part of the quest for the pearls is considered the easiest, as it is the only one that does not require beating a dungeon to get.

Theory
Some have noted the similarities shared by the Pendants of Virtue, the Goddess Pearls, the Spiritual Stones, and the Elements. This could indicate a direct link between these artifacts, or equally it could simply be an example of the designers' desire to create a feeling of familiarity or a sense of a "shared legend" within the series.