Religion products design and sustainable production are important strategies to enhance the popularity and development of temples in Taiwan. Facing the dilemma of insufficient commercialization of religion products in many temples, the value innovation of design is an effective strategy for religion products to enter the blue ocean market. The purpose of this research is to understand the development of religion products in the i-generation market, and then analyze the correlation between product design attributes and i-generation customer value, and propose three-level value elements of customer value innovation to verify the i-generation customer value. When the customer value is verified, the value innovation elements proposed can be applied to the design of religion products. The object of this study is the i-generation young people, and the sample is the popular incense bag. The investigation of this study was conducted in four phases: (1) Investigation and research on the marketability of religion products and cognition of ""commodity value”; (2) Investigation and research on religious media with images of peace and cognition of ""personal value”; (3) Investigation of ""religious value"" of religion product design; (4) Value innovation investigation and verification of religion product design. The investigation at each stage of this study is based on the research questions and purposes, using qualitative, quantitative or qualitative parallel research methods to conduct investigation and data analysis. The results of this study are (1) Religion products are marketable among the i generation;(2) The ""overall feeling"", ""shape"" and ""religious graphics"" are the most important design attributes of religion products appearance. ""Simple"", ""delicate"" and ""religious element connection"" are the core feelings of creating value; (3) Design attributes can bring positive customer value through the ""positive feeling"" of personal senses and experiences. However, if the design attributes convey the feelings of ""ordinary"", ""over-designed"" and ""unfamiliar"", it will bring about ""negative feelings"" and also reduce the level of customer value; (4) Through the verification of ""three levels of customer value innovation"", the basic level of i-generation customer value innovation is ""commodity value"", which includes values such as art, beauty, value and uniqueness. The value-added layer is ""religious value"", which includes the value of peace and sanctity. The surprise layer is ""personal value"", which includes pleasure and intimacy value. The customer value generated by the appearance design of religion products with commodity potential is verified. These appearance design attributes will bring one or more feelings, and then create single or multiple values. This study proposes the innovative value correlation of religion product design as a reference for temples to formulate and implement religious commodity design strategies.