舉香祭拜，幾乎為漢人宗教信仰的特色。香於漢唐之時由西域與南洋傳入中國，逐漸 在原有的佛教用香文化之上，發展出中國文化中獨特的「香火」觀念與象徵。香灰與香爐 也成為神聖的結晶與器物而受信徒珍惜與膜拜。臺灣民間廟宇流行前往老廟或大廟謁祖進 香，儀式過程中廟方或信徒無不向老廟神明進貢高級香材，相對地，也迎回珍貴的老廟香 灰回去供奉。進香儀式核心價值在於香火傳承，在於獲取老廟的歷史記憶與象徵的靈力。 讓老廟與新廟得以建立尊卑關係，讓民間信仰中的人情倫理與知識技術得以永續傳承。

Ingredients for the making of incense, which include sandal wood, agal wood, or aloe wood, and many others, were introduced to China from India around 200 AD. In addition to special aromatic smells Chinese people also have created a complex system of incense-fire cultural rituals. It is through fire that incense is endorsed with magical power. Subsequently, incense ashes are redistributed as some kind of symbolic capital and incense censers are worshipped as a representation of supernatural power. Pilgrimage is called “incense-offering” in Taiwanese folk religion. It is through incense offering that a young temple shows respect to an old temple. Furthermore, it is through incorporating the incense-ashes from the old temple that a young temple absorbs the religious power and the collective memory of the old temple.