"Xinzhuang Dizang Nunnery" was built because of the belief in "Sacrificing Li". This research focuses on the 260th anniversary of Xinzhuang Dizang Nunnery in 2017 and the Ksitigarbha Bodhisattva's Christmas, Ming and Yang Dharma Ceremony as the research object. The main research axes are divided into Three o'clock: 1. Explore the content and process of "Xinzhuang Jizo Nunnery, Ming Yang Liangli Dharma Assembly"? 2. Use hermeneutics to interpret the meaning of "Xinzhuang Jizo Nunnery, Ming Yang Liangli Dharma Meeting"? 3. The effectiveness and results of the "Xinzhuang Jizo Nunnery, Ming Yang Liangli Dharma Assembly"? The results of the study found that the temple authorities and the Buddhist dharma group jointly operated the dharma assembly through professional ceremonies, won the recognition of the believers, and brought financial income, which was then converted into religious offerings, established an image of educating the hearts of the society, and promoting the spirit of gods, Buddhas and Bodhisattvas as a responsibility, highlighting the Xinzhuang Jizo Nunnery is a relatively high-quality temple in Taiwan. It is hoped that the results of this research can be used as research guidelines and research hypotheses, and similar cases can be extended to provide reference for future generations.