Religion is a cultural phenomenon that‟s essence contains a high degree of humanism and social interaction. In Taiwan, religion follows centuries of local tradition on the one hand and on the other hand continues to be affected by foreign religious beliefs. The religious activities and spirit of Taiwan people to some extent has both directly and indirectly created a particular set of values while giving them a basis for interacting with the modern world. Among these values, the notion and practice of 'leisure' in Taiwan religious sites has both traditional and modern significance. Initially this paper would like to make a comprehensive examination of Taiwan religious phenomenon in an attempt to find its general sense of values. This in order to glean from the various religions in Taiwan an idea of 'work' in the face of the secular world. This should also cover notions such as virtue, daily meditation, asceticism and other religious practices in contrast with the notion of 'leisure' for the various religions in Taiwan. From here we can see the strain between transcendence and secularism within religious belief and worship. We will thus attempt to find how Taiwan religion has always diligently used traditional cultural morals to find ultimate reasons. This paper will also proceed along the lines of open and philosophical analysis in finding a link between leisure and art. In understanding the humanistic activity involved in Taiwan religion, we can thus see the various affects it has on life here. Leisure life and the values it creates cannot be overlooked and thus needs to be examined and reflected upon.