[cetalingua]

Humpback whales appear to show empathy towards other species. We have 115 documented cases of them doing so (and it is a lot given how hard it is to observe them).

http://oceanwildthings.com/2018/06/what-humpback-whales-can-...

They also have mirror neurons that have been an important component in theory of mind.

https://www.sciencedaily.com/releases/2006/11/061127111607.h...