英文摘要:In view of both internal and external performance, the folk religion of Taiwanese are all sourcing from areas of Fukien and Canton. For the extrinsic religions, Chinese usually have a very cosmopolitan thinking and can accept or tolerate all of them. By the history, we knew some foreign religions were introduced into Taiwan such as Christianity, Islam, -- etc. Although they did not strongly grow up and were not popularly believed, but they were not repelled either. The most widely and heartily believed religion is the Buddhism, and it developed and glorified endlessly. In Taiwan most of the people believe Buddhism, it is the most popular religion. As for the Taoism, it is originated in China. The Taoism is their own religion for Chinese. After two years’ blend with the foreign religions and cultures, its religious principles is getting closer and closer to the Confucianism and Buddhism. So, in general folk society, the Confucianism; the Buddhism and the Taoism are accepted as the same religions. It is the same in Taiwan, most backgrounds of the folk religions are blended with Confucianism; Buddhism and Taoism too. There are many Gods adored and believed in the Taiwanese folk society, such as Khai-chong-seng-ong from Changchou and San-san-kok-ong from Hakka, -- etc. Among those hundreds of Gods, the Tho-ti-kong is the only one that has its common and religious believers, no matter who is the Chinese or the Hakka or the Southern Fukienese or the Natives, and no matter which is Confucianism or Buddhism or Taoism. The religion to Tho-ti-kong is the least restricted by the regions and races. The research of this article is to discuss and discover why the Tho-ti-kong is the longest and the most popular folk religion in Taiwan? Why it can be seen anywhere in the field ? It is also to discuss what important position is for the Tho-ti-kong in folk religion? What is its legend and arts of statue? Are there some manners and traditions generated ? Nowadays, the folk religion to the Tho-ti-kong is such wide and popular in Taiwan. In view of this situation, it is really worth for us to consider and discuss it deeply.