道教為中國土生土長的宗教，千百年來在民間扮演著舉足輕重的地位，明清時期跟隨著移民，將道法傳入臺灣之後，為信眾處理「養生」與「送死」等需求。臺灣道士大部分隸屬在家道的正一派道士，這些道士與信眾關係密切，為滿足信眾「養生」與「送死」的需求，另一方面達到宣教等目的。 在臺灣的民間信仰中，每年農曆七月又稱鬼月，因冥界七月初一日鬼門開，孤魂滯魄紛紛來到人間，群眾們惟恐孤魂滯魄擾亂人世間，因此民間在農曆七月份高雄地區的廟口、社區、市場、墓地等處，信眾們總會準備祭品等物，並委請道士為信眾舉行中元普度儀式。藉此儀式來為孤魂滯魄能罪愆永除，永遠解脫地獄沈淪之苦，藉由此儀式而達到早日昇天的境界。 臺灣所舉行的普度儀式活動，已成為常民生活中的一部份。本文研究方法採田野調查方式，加以記錄，並結合道士所使用的手抄本、歷史文獻，試圖將整個道教普度儀式中的生死關懷彰顯出來。

In china, Taoism is a native religion which plays an important role on the folk. It followed Chinese immigrates to come to Taiwan in Ming-Ching Period and serve the disciples for goodhealth and funeral affairs. Most of Taoist on Taiwan are affiliated with Zhengyi Taoist and have intimate relation with folks. They have satisfied the disciples with those service, meanwhile, to achive the preaching porpose. July on lunar calendar is also called Ghost Month on the civil faith in Taiwan. People fear the wandering souls which come to the world at the first of Ghost Month when open the gate of hell. At Kaohsiung area, on lunar July, the disciples prepare sacrificial offerings at temple, community, market, graveyard and commend the Taoist to hold the Pudu rite of the festival of Middle Prime (Zhongyuan). By the rite, people wish those wandering souls can wipe out vice forever and break away from hell hardship then go up fairyard. The Pudu rite have became folk activities in Taiwan. This paper applied field study methodology and recorded those activities. Combining with Taoist's hand-written copy and literature, try to manifest the life and death concern on Taoism Pudu rite.