The aim of this paper is to investigate the religious meaning of the leisure dimension of temple festival activities in Taiwan, focusing in particular on the festivity and playfulness of the religious event of Da Jia Matsu jinxaing procession in eight days and seven nights. It will, first, examine the different interpretations and psychological mechanism of this religious festival in the three stages of its historical developments: first, the early form of audience to the ancestor temple in Meizhou, China; second, audience to ancestor temple in Beigang before 1987, and the inspection tour of Matsu through Xingang developed since 1988. Further, we will discuss the religious and social phenomena and their meaning related to the leisure dimension of the festival activities in this religious event, in particular those happen to, as well as perceived by, the participants of the event, including religious believers, tourists, artisans, folklore arts teams, etc., coming spontaneously and enthusiastically from the four corners of the Taiwan Island, during their participation in the jinxiang procession.