People are more familiar with the Qingshui Zushi belief regarding the Zushigong （master monk） belief of Taiwan. However, through field research, researchers have discovered that followers do not only worship Qingshui Zushi, but also Xianying Zushi, Sandai Zushi, Cankui Zushi, Puan Zushi, Sanping Zushi and others. In Taiwan, the population has little understanding regarding the belief of Sanping Zushi, making it a minority belief. Sanping Zushi, who started his legacy from Zhangzhou of Fujian, was originally named Yang Yizhong and was a well-known master monk during the Tang Dynasty. With Sanping Temple that he founded when he was alive as his base, he enlightened local residents with the teachings of Buddhism and was granted the name “Master Guangji” by Emperor Xuanzong of Tang due to his great contribution. After he passed away, his legacy gradually incorporated folk beliefs and he was transformed into a folk god of Buddhism, becoming one of the so-called “Zushigongs” by followers from southern Fujian. The Sanping Zushi belief started between the Tang and Song Dynasty, was disseminated overseas due to emigrants during the Ming and Qing Dynasty, and became the influential Sanping Zushigong belief in regions such as southern Fujian, Taiwan, Hong Kong and Southeast Asia. In recent years, due to the aggressive development of China by integrating religion with culture and tourism, Sanping Temple enjoys endless streams of pilgrims and has attracted an impressive number of followers to worship there. Through literature review, field research and other methods, this research comprehensively discusses and analyzes the origin of Sanping Zushi belief, the time and spatial background of its transformation into a folk god of Buddhism, and its development and transformation in Taiwan. The results of this research indicated that the secularization of Sanping Zushi from a Buddhist Zen monk to a folk god of Buddhism is a common phenomenon both in Mainland China and Taiwan, in which followers have worshipped it with folk beliefs and Taoist methods. After generations of development over more than a thousand years and its dissemination in Mainland China and overseas regions, it has been assimilated into local customs and cultures, individually developed into a religion with local features, and resulted in its rich and versatile forms. In addition to that, given the frequent exchanges between Sanping Zushi Temple and locally re-enshrined temples, and various visitation incidents, this belief has been passed on generation after generation in different places. Thus, the Sanping Zushi belief has constructed a comprehensive vertical and horizontal belief network, becoming a belief that transcends national boundaries.
