Tallow is mostly three fatty acids — oleic, palmitic, and stearic. They are the same kinds of fats used in rich moisturizing formulas, which is why a spoonful of it behaves less like an oil and more like a balm.
Tallow sits on the surface and forms an occlusive film. That film helps reduce moisture loss, which is why skin tends to feel softer for longer after using it than after a water-based lotion. It is not doing anything exotic — it is doing the oldest thing in skincare, well.
Melted and poured, tallow sets hard and drags across the skin. Whipped while cooling, it holds air and stays soft enough to press in with fingertips. It takes longer and yields less per batch. That is the trade, and it is the reason these are made a few jars at a time.
Rendered tallow has a scent. Filtering reduces it; it does not remove it. Pure frankincense oil covers what remains with something resinous and warm, and it does so without synthetic fragrance. That is the honest reason it is in the face cream.
It is a moisturizer. It is not a treatment for eczema, psoriasis, acne, or any other medical condition, and nothing on this site should be read as a medical claim. If your skin is genuinely unwell, see someone qualified.
Individual results may vary. Products are intended for cosmetic use and are not intended to diagnose, treat, cure, or prevent disease.