Dali Yi is located in Dali district of Taichung city. According to Qing dynasty documents and maps, Dali Yi had already become a large settlement of Han people in the Taichung Basin, at the very latest, before the mid Qianlong period. Fuxing Temple, as a religious center in Dali Yi, was not only the period’s earliest temple in the locale, but has also been continually regarded as the location of the uprising of Lin Shuangwen. Consequently, many legends of Lin Shuangwen and the corruption of the geographical fengshui, which stemmed from the relocation of Fuxing Temple, have taken shape in the locale. As for the analysis of the flexible Er Ma deity statue of Fuxing Temple in Dali Yi, this article follows current research on Mazu deity statutes, focusing on such facets as its historical background, beliefs, image creation, generational or image recognition. I also distinguish and sort through the development history and local memories of Dali Yi. Next, by also paying close attention to materiality from the perspective of cultural capital, I investigate in depth the quality of the material and the craftsmanship of this respected statute. Through a scientific examination, I obtained more complete information on the statue’s materials. Last, the managing personnel of the temple have consulted the Er Ma deity statue through casting divination blocks wanting to restore the statues facial features that have fallen off; however, in a hundred years, they have never been able to obtain consent. This reflects the idea that, as a kind of cultural artifact, the deity statue possesses its own principal character and right of language, pointing out another kind of ethical facet in the value of cultural artifacts.