Jovani

Jovani is a man in Castle Town who has lost his soul. When you visit him for the first time, as a wolf, you learn how to defeat the Poe and he tells you that if you get 20 Poe Souls or more, then he will give you something good.

When you get 20, he will give you a Bottle filled with Fairy Tears. However, it seems he is still not himself.

When you get 60, he will give you 200 rupees. After that, just return to him again and you can get 200 rupees everytime you have none.