The studies about religious giving in Taiwan always discuss the actions of religious giving from the characters of folk religions. But in this paper, I want to reflect the phenomenon of religious giving in Taiwan from the theory of distributive justice, and I wondered whether the justice of distribution is in Taiwan religious giving. I hope to find the truth behind the phenomenon of Taiwan religion. More than it, I want to remind all the Taiwanese to rethink the meaning 'offer', and to know why one entrances this religion, and even the positions of all the religions in Taiwan, and the duty one should undertake.