In New Zealand, which is the site of many whale strandings, treaties with the indigenous Māori people allow the tribal gathering and customary (that is, traditional) use of whalebone from any animal which has died as a result of stranding. Whales are regarded as taonga (spiritual treasure), descendants of the ocean god, Tangaroa, and are as such held in very high respect. Sites of whale strandings and any whale carcasses from strandings are treated as tapu sites, that is, they are regarded as sacred ground.[27]