The rite held for the ghosts on the Ghost Festival is generally called ʹJung Yuan Pu Duʹ(Mid-origin Passage to Universal Salvation,中元普度). In this rite, generous offerings will be prepared. In the Taoist belief, the Ghost Festival is the time of ʹJung Yuanʹ (中元) for the ʹOfficial of the Landʹ(地官) to pardoning the sins. Therefore, the Taoist Temples will offer sacrifices to Him and Taoist priests will perform many rituals to pray for the forgiveness of sins and the general almsgiving to the wandering souls under His authority.