This article is based on national policy, rivalry between privatized railway companies and development of Pei-kang ch'ao t'ien temple to explain mutual relations between the modern technology and beliefs. Considering of transportation and military affairs, Government (The Doge's Palace) encouraged private enterprises to build railroads which were connected with the main north-south railway of Taiwan to form a massive transportation network. Under this policy, Pei-kang state had been built four railways for carrying pilgrims at Matsu's festival around 1915. In privately owned companies, sources of customers overlapped each other; therefore, they would take advantage of advertising, discounting and sending staffers to induce customers for earning more pilgrims. To ch'ao t'ien temple, convenience of this transportation did not only shorten hours of visiting Pei-kang but also increased the number and frequency of visiting people. To private railroad companies, immense pilgrimage loading capacity made up for vacant period of transportation. Besides, considering of social profits and reigning coast, Government permitted pilgrimage and offered many favorable treatments in railroad transportation. All in all, privately operated railroad companies and ch'ao t'ien temple were connected with pilgrimage. For reigning necessity, Government played a promotivrole between them.