Overall really good game, even though I'm not really a puzzle fan (even the great one like 'Baba is you' didn't fly with me). Lack of tutorial got me, but the three tile puzzle is common enough that I could find my way. It's really interesting how you manage to merge top down tactical game and the puzzle mecanic. Could make for a really good mobile game (although it's not the first time I see the mix of RPG and three tile puzzle, but not in that way). Only critic on gameplay is that it slow, and it took me forever to get all the treasure at the beginning, so yeah.
The graphics are nice, this is good quality pixel art. Music fit and was relaxing, sfx were well done and well integrated. No bug encounter, so your code was good.
Great job overall !