(a) : Formation of WBCs, antibodies and destruction of bacteria occur in lymph glands while formation of RBCs occur in bone marrow. Lymph gland is a rounded mass of lymphatic tissue that is surrounded by a capsule of connective tissue. Lymph glands filter lymph (lymphatic fluid), and they store lymphocytes (white blood cells). They are located along lymphatic vessels. They are also called a lymph node.