 Whales are known to teach , learn , cooperate , scheme , and grieve . The neocortex of many species of whale is home to elongated spindle neurons that , prior to 2007 , were known only in hominids . In humans , these cells are involved in social conduct , emotions , judgement , and theory of mind . Whale spindle neurons are found in areas of the brain that are homologous to where they are found in humans , suggesting that they perform a similar function . 
