明代中葉廣東毀淫祠活動及其影響是學界關注的重要議題。本文從寺田賦役角度出發，揭示明中葉廣東禁毀淫祠寺觀前後寺田性質及賦役情況的變化，以及潛藏在毀淫祠旗號下廣東地方官府與權勢之家的利益爭奪。魏校毀淫祠寺觀行動以後，廣東珠江三角洲地區控制大量田土的寺院大大減少了，但寺院釋放出來的田土仍然保持寺田性質，並沒有轉變為一般民田。寺田的糧差與一般民田不同，官府在寺田出售以後，仍然對寺田有一定處置權。即使買主購買這些寺田時已經交納了田價，官府仍然能夠通過繳納軍餉、興辦大工等名義增價發賣。對廣東，尤其是珠江三角洲而言，嘉靖年間是廣東寺田轉變的關鍵時期，魏校毀淫祠只是這個轉變的起點，隨後引發的嘉靖初年對淫祠寺觀田產歸屬的爭論，以及嘉靖中期對寺田田價及糧差的進一步處置，改變了廣東「寺田」這一特殊田產的性質及賦役政策。

The destruction of illegal temples and its impact in mid-Ming Guangdong is an important issue for our understanding of government and society. This article examines temple land taxes and corvee to highlight the changes that stemmed from the destruction of illegal temples in mid-Ming Guangdong, and the conflict of interest between the Guangdong local government and literati class hidden under the name of destroying illegal temples. After Wei Xiao’s destruction of illegal temples, most of the large temples with thousands of acres of farmland no longer existed in the Pearl River Delta; however, the status of the farmland released from temples did not change to the civilian land. Temple land was assessed for taxes and corvee differently from civilian land, and even if the temple land was sold, the government still had some control over it. Even though buyers paid the proper price to purchase temple land, officials were still able to ask for a higher price in the name of military supplies or palace construction costs. In Guangdong, especially in the Pearl River Delta region, the Jiajing reign was a critical period in the transition of Guangdong temple land, and Wei Xiao’s destruction of illegal temple land was just the start of this transition. Thereafter, the controversy over the ownership of temple land and on increasing prices in the early Jiajing, as well as taxes and corvee on temple land in the mid-Jiajing period, changed the nature of tax and corvee policies regarding “temple land” in Guangdong.