During the Qing dynasty, Taiwan’s litan involved many different social stratums. From the government officials, who directed baleful spirit sacrifices on the third, seventh, and tenth months of the lunar calendar, to the village litan among the people where the populace conducted sacrifices themselves, there were many discrepancies. As for their function, litan, besides the goal of placating baleful spirits (“Having a place to return, ghosts then do not become baleful spirits” [Gui you suo gui , nai bu wei li鬼有所歸,乃不為厲]), also have an essential function like that of the wake period (tingjiu 停柩). Furthermore, according to Taiwan Han popular religious beliefs, the distinction between deities and ghosts is at times exhibited extremely clearly, while at others, there is much room for understanding. This is especially demonstrated with some deities or ancestral halls (cimiao 祠廟 ) related to the underworld and ghosts; for example, the subject of whether the Grandfather of the People (Dazhong ye大眾爺 ) is a deity or ghost involves many different opinions. This paper, through an exploration of present-day Changhua city, Yuanlin township, and related litan beliefs of the Qing dynasty, indicates the following distinguishing aspects of the recipients of sacrificial rites and their accompanying beliefs: 1. Buddhist or Popular Buddhist beliefs regarding King Dizang and Guanyin; 2. Beliefs regarding judicial deities (e.g. Grandfather City God [Chenghuang ye 城隍爺 ], Emperor Yama [Yuanluo tianzi 閻羅天子 ], and Dazhong ye); beliefs regarding judicial deities’ officers (e.g. Magistrate of Wen and Wu [Wen wu panguan文武判官 ] or General Xiefan [Xiefan jiangjun謝范將軍 ], who is the main deity of the Northern Altar at the Brilliant Phoenix Temple [Beitan caifeng an 北壇彩鳳庵 ] in Changhua city); 3. Beliefs regarding orphaned spirits (youying gong 有應公 ) (e.g. “Common End of Myriad Good Deeds” [Wanshan tongui萬善同歸 ], Dukes of One Hundred Surnames [Baixing gong百姓公 ], etc.); 4. Beliefs regarding hero veneration (e.g. the Eighteen Heroes of the Northern Altar at the Public Shrine [Beitan shiba yingxiong gongci 北壇十八英雄公祠 ] in Changhua city). Concerning these aspects, Yuanlin's Dizang Temple is especially representative, where Dizang Pusa, Guanyin, Dazhong ye, Chenghuang ye, and Wanshan tonggui all coexist. Besides being able to see the essence of the temple's litan beliefs, we can also see Dazhong ye beliefs in popular religious conceptions, and the circumstances of their development that differ from official sacrificial beliefs concerning the popular Chenghuang ye.