The First Mother / xe who dispenses the dead

There are few myths which are directly about the primary deity of the Kimiut people. Xir name is is never spoken - it is considered deeply unlucky - and xe goes by the euphamism 'the First Mother'.
The First Mother is a mercurial figure who simultaneously lives under the ocean and is the ocean itself. Xe is the protector of the ocean and provider of food for xir people and, before setting out, Kimiut sailors pray for xir indifference, while fisherfolk make offerings to secure xir generosity.
In coastal Kimiut traditions, the First Mother is also called 'xe who dispenses the dead'. After death, souls have to travel through Turpŭlintaru - a region under the ocean and between realities - for a period of time equal to the length of their life. When they reach the end of their journey, the First Mother cooks them in xir soup-pot, allowing the good to sink to the bottom and their impure deeds to float to the top as a froth, which is removed before serving the soup to her children. If there is enough soup to feed everybody, the soul is reborn and returned to its community.
If, however, the children remain hungry, it shows that that soul harmed more people than they helped and they are are reborn as a fish or marine mammal in order to work off their debt to society through providing food for the living. After each death, the errant soul repeats its journey and judgement, enduring as many non-human lives as is necessary to redress its wrongdoing.
Prey animals that act unusually are taboo as food, as they are deemend to be an especially wicked soul that refuses to accept their fate, and could either make their bones choke and kill whoever eats them, or possess them and turf their soul out of their body, becoming a millʼ-lla-kiwŭ (lit: voice on the wind).
It is essential for Kimiut to show respect for food-animals, both for their part in feeding the community, and to be mindful that they may have once been people. Cruelty and inflicting unnecessary suffering on prey are surefire ways to earn the wrath of the First Mother.