英文摘要:The belief in the Emperor Pao-Shen was shaped in Zhang State and Quan State of ancient China during Sung Dynasty. After Ming and Qing Dynasty, the belief in the Emperor Pao-Shen becomes the major God because of a lot of spiritual powers, the common people’s belief and the promotion of Taoist priests. There are many arguments about the Emperor Pao-Shen’s identification, but we can consider that the true Emperor Pao-Shen is Wu Tao born in Pai-Chiau Hsiang, Tung-An County, Fukien Province on March 15 in the 4th of Tai-Ping-Shin-Kuo during Sung Dynasty (A.D. 979). The immigrants’ birthplace correlates closely with their belief. They brought over the split of spiritual powers of the God from original family home to be sacrificed. The immigrants in Taiwan, especially in Tainan County, consisted mostly of Fukien people. Due to that, the belief in the Emperor Pao-Shen was spread to south Taiwan. Among the Emperor Pao-Shen’s temples, the amount of the temples in south Taiwan is the largest, especially in Tainan. Among the amount of the temples of the counties in Taiwan, that of Tainan County is a quarter in Taiwan, and it is also the largest among them. In Tainan County, the Emperor Pao-Shen’s temples reflect the special regionalism. If the temple in a village is a village temple (a smaller temple, also named the corner temple), then the religious celebrations are highly relative to the village development. The great patriarchal clan always leads the temple affairs. On the contrary, if the temple is the belief center of a region, other temples around it will take part in its religious celebrations due to the exploitation history of the region rather than the neighborhood. The temples in the villages have the same or similar background. First, we can find out the relation between the village temple and the villagers according to the location of the village temple. Second, we can find out the relation between the God and the villagers, and the meaning behind that according to the activities of the religion and belief. Third, we can realize the relation among temples and the history of villages among regions, and then understand the background of the regional development. Finally, we can understand the deeper meaning of the split of spiritual powers and the culture it expresses.