In 1677 , Zheng Jing lost the San Fan Rebellion. Putian-born Deputy Governor, Zhu Tianqui led his army to surrender to Qing dynasty. In 1681, after Zheng Jing died, Shi Lang commanded Ming Zheng surrendered forces and led an assault to take Penghu. Legends about Tian Fei’s protection and blessings were told during these periods. In 1684 , Taiwan was ruled over by Qing. Tian Fei Temple was afterward established in Taiwan, honoring Tian Fei as God of Blessings. Three Fang Zhi (local history; ethnography), written and compiled officially by Qing, all recorded that it was Zhenwu Xuan Tian Shang Di (God of Water and God of the North) that people honored as God of Blessings in Ming Zheng period. These three Fang Zhi are Fujian Tong Zhi (Comprehensive History of Fujian Provience), Taiwan Fu Zhi (Taiwan Perfecture Gazetteer) and Taiwan Xian Zhi (Taiwan County Gazetteer). In 1985, Beijing Zhonghua Book Company published the Taiwan Fu Zhi which was compiled by Jiang Yuying. In this book, the statement that Zheng Zhilong established Tian Fei Temple in Penghu was first told, different from the records kept in other local histories. From reviewing Rong Zhou’s Poetry and Prose Collection, written by Ji Qiguang, the first magistrate of Zhuluo County at Taiwan Perfecture, this study aims to analyze and explore whether Matsu beliefe existed in Taiwan in Ming Zheng period. This study consists of the following four focuses and sections: No official records of Matsu worship were seen in Taiwan during Ming Zheng period, “Taiwan Fu Zhi” of Jiang Yuying version and the verifications of its recorded Tian Fei data, Ji Qiguang being an official in Taiwan, Ji Qiguang and Taiwan Perfecture Tian Fei Temple. Through analyzing the poetry and prose collection created by Qing’s official who took over Taiwan, this study seeks to solve the mystery of whether Matsu belief existed in Taiwan in late Ming and early Qing Dynasty.