淡水原就具備經商貿易約好條件，尤其從1860年對外開港之後，更成為全台灣最重要的港埠，盛況空前直到日治初期，各種行商林立，成功的商人不少，其中以木材商施坤山及其所創建的施合發商行最具特色。施氏如何以其過人的智慧、魄力與人和將一家小型木材行經營成全台數一數二的大木材商，其興衰的過程不但精彩，且與淡水的歷史發展頗具關係。

Dan Shui has been seen as a great conditioned trading commercial center, which rained into the most important harbor since the carry out of exportation in 1860 in Taiwan, Then multiple commercial firms were formed by successful merchandisers during the exceptional occasion in the early Japanese ruling period. The famous lumberman Kun Shan Shi (施坤山), who was one of those thriving business house owners, had been known for managing the most characteristic commercial firm. Sin had showed his social maneuvering with overwhelming wisdom and resolution to manage the first-rank timber store. The process of rise and decline not only was splendid, but also was reverent to the development in Taiwan history.