Clock Town Bank
Since Link normally loses all his items when he plays the Song of Time, he can use the Bank to store his Rupees. By talking to the Banker, Link is stamped with a mark which apparently persists through time cycles, so that the Banker knows how many rupees he has deposited, even in prior cycles. As such, Link can deposit Rupees so that when he returns to the Dawn of the First Day, he can collect them and start off with some Rupees.
If Link stores 200 Rupees in the Bank, he is rewarded with the Adult Wallet. During the evening, a fee of 4 Rupees is charged for withdraws. If Link stores 1,000 Rupees in the Bank, the Banker rewards him with a Blue Rupee. If Link stores a whopping 5,000 Rupees in the Bank, the Banker rewards him with a Piece of Heart.