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A tabua is a polished tooth of a sperm whale (кашалота) that is an important cultural item in Fijian society. They were traditionally given as gifts for atonement or esteem (called sevusevu), and were important in negotiations between rival chiefs. The dead men would be buried with their tabua, along with war clubs and even their strangled wives, to help them in the afterlife. Originally they were very rare items, available only from beached whales and from trade from neighbouring Tonga (where the practice may have origniated from), but when the market became known in the early 1800s thousands of teeth, and fake teeth made from ivory and walrus tusks entered the market. This trade led to the development of the European art of scrimshaw.

Today the tabua remains an important item in Fijian life. They are not sold but traded regularly as gifts in weddings, birthdays, and at funerals. The tabua is also increasingly used in advertising as a trusted symbol or brand, for example Air Pacific has a Tabua Club (frequent flyer) and a Tabua Class for business class. They also feature on the Fijian 20 cent piece. The removal of tabua from Fiji is highly restricted, permits from the Ministry of Fijian Affairs, the Fijian Department of Environment, and CITES are required, as they are regulated both as an endangered species and a cultural item.

Sperm Whale tooth suspended from a chain of looped pandanus palm leaves. Teeth from the upper jaw of a Sperm Whale were regarded with reverence, perhaps the most important of the Fijian valuables. Acceptance of a tooth presented to a chief bound him to the request made with the tooth, such as a desired course of action. They were also made as presentations in marriage and as tokens of personal esteem. An original presentation tabua would have been suspended from looped sinnet fibre, magimagi.

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Фиджи, 20 центов, 1990-2000