Matsu has been one of the major religious belief in Chinese coastal provinces. Due to population reallocation both inside and outside China, the belief of Matsu has been continuously spread out since Soong dynasty The belief of Matsu in Taiwan was introduced by Chinese immigrants during the era of late Ming dynasty and early Ching dynasty More than 400 years ago, those Chinese immigrants brought along Matsu statutes in order to pray for safe journey in the sea and good life in the new land. Because of Matsu's efficacious blessing, her believers all over Taiwan started to build Matsu temples consecutively. Therefore, the belief of Matsu has become the largest civil religion in Taiwan. In addition, the belief of Matsu has played one of the main roles in Taiwan's traditional culture. There are more than 2,000 Matsu temples all over Taiwan, and about at least one Matsu temple in each town of Taiwan. 61% of Taiwan's population believes in Matsu. Every Matsu temple is located at the center of politics and economics in different areas of Taiwan. Through the hard work of local elites, most donations to Matsu temples are usually transferred to engage in social charities, in order to reflect her temperament of benevolence and altruism. Peng-Hu Mastu Temple is the oldest Matsu temple in Taiwan, as early as Yuan Dynasty or Ming Dynasty with a history of at least 400 years. This Temple is also one of the few temples with golden-face Matsu in Taiwan, conferred by King Kang-Shi of Ching Dynasty. In addition, the oldest monument in Taiwan was found in Peng-Hu Mastu Temple. This Temple has created Matsu's sea patrol around Taiwan and "Turtle-Begging" on Lantern Festival. It also started the "direct sail" of religion from Taiwan to Mainland. All those historical tracks described above have demonstrated the status arid context of Peng-Hu Mastu Temple.