本文所指稱的林家是清治時期竹塹地區林先坤家族。林家於乾隆 14 年（1749）自廣東潮州府饒平縣渡海至臺灣，從此展開這個家族在 臺灣的一連串活動。自乾隆以至清治後期，林家逐步成為竹塹地區最重 要的拓墾家族之一。除了土地拓墾之外，林家也將其經營家族的策略擴 展至科舉功名、商業、地方公共事務等。同時藉著家族內「嘗會」的組 織，一方面累積資本，另一方面凝聚家族力量，使得這個家族維繫了在 地域社會中的影響力。林家經常以「嘗會」型態參與各項活動。所謂 「嘗會」是一種集資共財的組織。原來客家社會中為祭祀祖先而保留的 財產稱為「蒸嘗」。如果以財產持有的角度觀察，這是一種公同共有資 產的型態，後來的客家人就把類似的、屬於公同共有資產型態的團體稱 為「嘗會」。筆者以「先坤公嘗」為例，檢視在清代客家地域社會中， 嘗會的形成過程以及嘗會與地方社會的互動方式。除了爬梳林家於清治 時期在臺灣的各項活動，也透過林家所存與先坤公嘗相關的契約，討論 先坤公嘗在清治時期經過數次分家而確立，以及這個嘗會如何與地方社 會產生連結。第四部分「結論」則說明目前先坤公嘗的運作方式以及嘗 會面臨的問題。

This article mainly discusses “share-holding worship associations.” In the author's opinion, just like cultivation and religious organizations, “share-holding worship associations” used to be one of the Hakka people's strategies to maintain their lifestyles and relationships in Taiwan during the Qing dynasty. There was a mass migration of Han people (including Hakka people) from mainland China to Taiwan in the Qing dynasty. How those Han people re-established their local society in Taiwan still provokes heated debate amongst historians. Cultivation and religious organizations were two important ways to re-establish their links and lineage. “Share-holding worship associations” were also one of the ways the Hakka people in Taiwan connected with other Hakkas. Therefore, the understanding of “share-holding worship associations” is an important step in gaining a deeper understanding of Hakka society.