In ʹJung Yuan Pu Duʹ (Mid-origin Passage to Universal SalvationThe folk people will prepare two sets of sacrifices, the one including the three-animal or five-animal sacrifice is offered to the Ta Shi Yeh (大士爺, also known as Pu Du Gong, 普度公) who is believed to be the Ghost King monitoring the wandering souls during the Ghost Festival, another one is composed of almost all kinds of foods, drinks and special paper money and clothes for the ʹgood brothersʹ. The businessmen always prepare grand offerings to the ʹgood brothersʹ for praying prosperity.