The Legend of Zelda Tears Of The Kingdom has a new Horned Statue Location under Lookout Landing at the Emergency Shelter that lets you exchange your hearts and stamina buy selling and buying ...

Whenever you want, you can sell either one of your Heart Containers or 1/5 of Stamina Wheel (also known as Stamina Chunk) to the Horned Statue as an essence. It will pay you 100 Rupees for it.