The main purpose of this article is, according to Chien-long Chung Hsiu Tai Chun Ko Chien Chu Tu Shuo, to discuss the fusion of Taiwan Buddhism and local deities such as God of Literary Attainments(文昌) and God of Mountain Taishan(東嶽) through new historical materials such as ancestral tablets of abbots as well as land tax reports in the early period of Japanese ruling. In addition, this article points out the fact that the state temple of Martial God was the former office of the administrators of monks. Furthermore, this article illustrates the converted situation of the Dragon Flower Association from Vegetaian into Buddhist. This article also points out the oppression of members of Taiwan Buddhist Dragon Flower Association by local officers and bourgeois and presents a wealth of rarely-seen data regarding the Kaihua(開化) Hall and Yinxin(引心) College.
