From Zelda Legends Wiki
In Majora's Mask, the Gibdo is very similar to the ReDead. The only difference is that Gibdos look more like a mummy. With several Fire arrows or other fire-based attacks, the bandages will burn, revealing a ReDead underneath (which doesn't dance).
Unlike ReDeads, Gibdos don't dance. But with the Gibdo's Mask, Gibdos mistake the wearer for one of them. They don't attack the wearer, and can talk with him.