The development of Chinese Gazetteers has a long history, because it can be used both as a historical Geography and as a historical document, the impact on Chinese culture is also extremely influential. The scope of the local records contains social, geographical, economic, political, cultural, military, institutional, and human factors. It is also of great help with Chinese history context due to its rich records and collections of materials. People from Fujian and Guangdong had undergone a long and hard journey and led such a life full of hardships in Taiwan, religious belief has become the center of life in order to look for spiritual tranquil. Therefore, if we want to understand Taiwanese society in depth, religious belief is the best approach to reaching the goal. And temples mainly serve as the most direct locations of religious belief since their existences are the links between the country and the people. and become the bridge of their mutual communication as well. In addition to retaining the history of the temples, the compilation and writing of religious temples in Gazetteers can also reflect local officials’ attitudes toward folk temples and set off their state power. Nevertheless, so far, in the Taiwan’s Gazetteers, the compilation and writing of religious temples is too scattered among the Taiwan various categories in Qing Period without being collected into a volume. This article/thesis This article/thesis uses the photocopy and publishing of The Qing Period Taiwanese official Gazetteers of the three versions, such as the the Publishing House, the Cultural Construction Committee of the Executive Yuan, and the school publication of Yuanliu Publishing as the main research historical materials,, supplemented with other personal relevant books “Wuhu Zhilue”, “Wuhu Jiluo”, “Taiwan Zhiluo”, to further explore the classification of religious temples through the local chronicles. Foreigners, magazines, and monuments are also used to analyze the classification patterns and standards of religious temples to construct the compiler’s personal subjective consciousness and value as well as the hidden thought of great unification and the orthodoxy of state power.