Mr Harris said the whales would be buried within 24 hours near a stream outlet at the beach's southern end where another whale had been buried some time ago.
Their burial, after being shifted by a digger, would follow an examination of the mammals by Ngatiwai iwi research staff and a student from Auckland University.
Mr Harris said he had also spoken to tangata whenua about protocols to be followed in disposing of the whales' bodies.
He said the Gray's Beaked whales were quite rare in northern waters and were not often seen.
He had no idea why the whales had come ashore.
"It's one of those universal mysteries."
Between 20 and 30 people had been involved in Wednesday's rescue attempt on the beach.
"It was quite dangerous for them," Mr Harris said.
"The sea was quite choppy and rough and there are rips and holes all along the beach."