The Mazu belief and customs practices the philosophy of benevolence and love and is an important representation of Chinese religious belief. Behind such belief culture, it is the Chinese national spirit featured by Confucianism. Through the research of Mazu belief, the core notion and value of Chinese religion and culture can be analyzed. Religion is subordinate to culture; meanwhile, culture pervades people's daily behaviors through gods’ moral examples and warning effects, which has profound and wide instructive impacts on Chinese society. Through the mutual effort by two sides of the Taiwan Strait, the Mazu belief and customs was included in the "Representative List of the Intangible Cultural Heritage of Humanity" of UNESCO on September 30, 2009, which gives historical significance to the distribution and inheritance of Mazu. This paper explains the interactive relation between religion and culture based on the Confucian spirit in Mazu belief and presents the contemporary relevance of Mazu culture. The virtue of Mazu is a unique reflection of Confucianism's value of benevolence and love; Mazu's belief structure also reflects the hierarchical morality of Confucianism. In this sense, the reason of Mazu culture's everlasting prosperity lies in a bearing of "living" Chinese culture's vitality. It is for sure that Mazu belief will show its unique charm through its cultural distribution power.