It is believed that the Ta Shi Yeh is the embodiment of the Buddhist Guan Yin (觀音). In the folk beliefs, He is also recognized as Pu Du Gong who is in charge of monitoring the wandering souls during the Ghost Festivals. In the Pu Du rite in the temple, a paper–made statue of Ta Shi Yeh having two horns and monstrous face with an image of Kuan Yin on the head will be set up.

基本資訊