土地公信仰為臺灣最普遍的神明信仰，土地公廟的數量居於全台各類寺廟之冠。作者近幾年於竹山進行田野調查，對竹山地區的土地公廟進行了詳實的調查，可說明過去對土地公信仰若干模糊的認知。在實地的調查中，發現：（一）過去大家常言莊頭莊尾土地公，但對此概念的瞭解極為模糊，實地調查後發現村莊之下可有數座土地公廟，莊頭莊尾土地公僅是地頭土地公之一，而其一在莊頭，受莊頭聚落的供奉，另一在莊尾受莊尾聚落的供奉，與土地公和地頭的一對一對應關係並不起衝突。（二）山區土地公廟大多不設爐主，不演戲。另外現行行政區劃，分割了舊時的村莊，造成某些里之中，沒有土地公廟，但是從舊聚落所屬土地公廟的祭祀圈觀察，原先聚落並沒有受鄰里區分的影響，仍傾向供奉舊時的地頭土地公。（三）土地公廟受後來舊廟翻修或重建，土地開發或道路開拓的影響，導致新舊土地公廟並存或遷來其他土地公廟與原土地公廟並立。少數土地公廟出現兩尊或兩尊以上土地公，大多受到社會環境變遷影響，部分被遺棄的土地公神像，會被偷偷放到土地公廟之中，形成多尊神共用一土地公廟的情況。（四）日治時代大多的土地廟開始有廟名，其形制也進入小祠，光復之後則大多為小廟形制。（五）近幾年來，竹山的土地公配祀土地婆的情況，似有增加，雖然為數仍少，但是民眾存有為土地公找老婆的態度，此種態度顯然受家庭觀念的影響，信眾觀念對土地公崇拜的影響，實值得研究者注意。

“Tutigong＂(土地公) cult is the most popular belief in Taiwan. In the long term of investigation of my fieldwork, I got some new findings and want to address some new questions about the cult of Tutigong belief. Firstly, in every village, each district has a Tutigong, namely“Titou Tutigong＂(地頭土地公). However, there is only one“Zuangtou Tutigong＂(莊頭土地公) and“Zhuangwei Tutigong＂(莊尾土地公). Secondly, in the course of social change, the urban planning re-regulates district. Nevertheless, villagers still follow the old worship system. However, some new temple has been built so it is possible to find two temples in one district. Thirdly, it is normal to have one idol within one temple, except Tutigong and “Tutipo＂(土地婆) are worshiped together. Nowadays, some temples have over two idols, the extra ones usually secretly put inside the temple by villagers because they do not want to worship them in their house any more. Fourthly, that residents of Zhushan (竹山) incline to put a Tutipo alongside Tutigong can be related to the notion of degrading the apotheosis of Tutigong. This also means that villagers tend to use the conception of family to apply to Tutigong and which I think deserves to be studied further.