Poe Collector

The Poe Collector, found only after Link has become an adult, is located in the guardhouse of the former Hyrule Castle Town in Ocarina of Time and runs a ghost shop. He sits beneath a cage containing several Poe spirits and pays Link to bring him more. If Link catches a Big Poe and sells it to him, the Poe collector will give him fifty rupees and one hundred points. Once Link has amassed a thousand points, he will receive a bottle from him.

True identity
Since the Poe collector is not seen anywhere when Link is a child, many wonder if he may be one of a number of characters unaccounted for in the future.

Many believe that the Hylian soldier who can be found inside the very same building when Link is a child is in fact the Poe collector. Evidence includes the fact that both characters seem to loathe order and prefer a more chaotic world. The guard also mentions that studying ghosts is a hobby of his, possibly pointing to a future of collecting them. In addition, there is a Triforce Symbol on the outfit of the Poe Collector, implying that despite pro-Ganondorf views, he may have some connection to the royal family -- like that of a guard. A Triforce may also be found behind the guard on a sheet of paper. Some argue that it is unlikely a Hylian soldier would have been spared the fate of many of the people in Castle Town when Ganondorf took over, although considering that many people were able to escape the destruction, and how pessimistic he is about his own duty to the town's safety, it is not outside the realm of possibility that that he too managed to evade death.

A competing theory is that the little boy who roams the Kakariko Graveyard could have grown up to become the Poe collector, seeing as the boy is nowhere to be found in the future. The boy seems to have an affinity for scary things , and both he and the Poe collector carry a stick. A counter-argument to this idea says that the boy is even younger than young Link, and yet the Poe collector seems to be an old man a mere seven years in the future; while the Poe collector never shows his face, and it is therefore impossible to tell exactly how old he is, the fact that he refers to Link as "young man"  would seem to indicate that he is quite a bit older than adult Link. Furthermore, the little boy seems displeased with having a cute face and wishes he looked scarier, whereas the Poe collector admits that he is not handsome and says he might be able to run a different business if he had better looks. The little boy also doesn't seem to like trouble when Link attempts to move gravestones during the day, which contrasts harshly with the Poe collector's desire to see the world fall into disorder, but considering that seven years have passed, it's easily possible for the boy to have changed his attitude.

It is possible that the Poe collector plays the part of the personification of Death and ferries the souls of the dead to another land, and that he remains there to collect the dead of the seven year gap (as suggested by the large increase of Poes in the future compared to the past), and therefore allows other poeple to bring him souls for money, sort of like a busniess, and his admiration for a more chaotic world maybe based on personal satisfaction of his own job (increased chaos, meaning more battles, therefore more death, therefore increased amounts of Poes to collect).

Majora's Mask
It is fairly safe to presume that the Poe collector of Majora's Mask is not the same person, but, like so many characters in the game, is a Termina doppelganger of the Hylian character. The Poe collector also appears many times in Majora's Mask. He appears:
 * At the ledge before Ikana Canyon, not allowing Link to pass until he presents the Garo's Mask. The collector will then summon a tree from the ground for Link to hookshot up to.
 * At the poe house, holding the four Poe Sisters captive.
 * At the Secret Shrine, holding three Dinolfos, a Wizrobe, a Wart and the Garo Master captive.

Powers
The Poe collector was little more than an odd collector with an odd trade in Ocarina of Time, but in Majora's Mask his history is almost completely unknown. Taken into account his positions around Ikana Canyon, it could be presumed that the Poe collector is a handler and guardian of deceased souls. A certain power he possesses is the ability to fade away into nothing whenever it suits him, always when Link has met a challenge or requirement. It is not currently known if the Poe collector actually collects the souls of the departed, a la Grim Reaper, or if they naturally come to him.

Trivia

 * The Poe collector bears a fair resemblance to the Garo Ninja.

Glitch
A rarely encountered glitch in Majora's Mask may result in no reward given after the four battles at the secret shrine. Should this glitch take place, the Poe collector will not reappear at the end.