本文以台中聖賢堂系列鸞堂所扶鸞著作之鸞書為主，大致上包括了早期聖賢堂鸞書、明正堂、聖德堂的鸞書為主要論述對象，因此三處鸞堂主要領導人的活動時間與王翼漢出來領導鸞堂統合運動，以及聖賢堂系列鸞堂致力於發展儒宗神教神學體系的時間有所交集，在儒宗神教的神學體系上有其代表意義，以此為基礎進一步探討台灣民間信仰的鬼神觀有其價值。作者指出過去此類相關研究大致認為民間信仰的鬼靈神祇是有所區分，甚至有一譜序的。本文即透過儒宗神教派下鸞堂的扶鸞著作，說明這些鸞堂不僅建構出鬼靈神祇的譜序，還本持道德實踐的精神，闡揚功果觀作為此一封神譜序的理論基礎。此一理論可說是戰後為適應現代社會而發展出來的簡易修持法則。儒宗神教派下鸞堂所發揚的功果觀及其建構出來的鬼靈神祇體系，透過民間信仰的種種傳布方式，足以影響民間信仰，進而建構民間信仰的神祇譜序。

This study is based on an exploration of the phoenix books published by Sheng-Xian Temple, Ming-Zheng Temple and Sheng-De Temple. These phoenix books are meaningful because there were published in a time when the leaders of the three temples established the religious sect of Ru-Zong-Shen-Jiao. Therefore, it is worth to use these phoenix books to explore the concept of ghosts and gods in Taiwanese society. The existing studies on folk beliefs only distinguish ghost from god, and regard that they are placed in sort of lineage. This study not only explains the lineage of ghosts and gods in Taiwanese folk beliefs, but also argues that the phoenix books construct the concept of Gong-Guo as moral practice to underpin the lineage of ghosts and gods. The concept of Gong-Guo is developed according to the adaptation to modern society. In short, this paper argues that the concept of Gong-Guo distributed by the temples of the Ru-Zong-Shen-Jiao sect can situate all ghosts and gods into the system of pedigree of the folk beliefs in Taiwanese society.