早期臺灣農業社會因為儲水、灌溉、防洪的需要，所以常見水埤的存在。惟水埤屬水域，即有潛藏的危機，且為水利設施，又可能產生施工問題。於是，部分水埤便不時傳出令人毛骨慷然的捉交替傳聞，或者屢屢發生土堤崩壞，工事不順的事件，導致當地居民不得不採取當時認為最有效的方法：埋葬活人，將人當犧牲，以制止災厄發生，而臺灣北、南兩大城市：臺北、高雄，早期關建的水埤即流傳著如此的傳說。今即以內湖十四份陂、左營阿彌陀埤、鼓山內惟埤，所流傳以活人為犧牲抵擋災厄的傳說為例，一探臺灣的水利傳說。綜言之，本文考察重點有三：其一，透過文獻、走過田野，蒐集三水埤的人犧傳說；其二，分析三水埤同流傳人犧傳說的因素;其三，觀察三水埤人犧傳說紀念物暨發生地，昔今功能、身分的演變。今日三處水埤雖不再負擔灌溉任務，卻轉而提供民眾不同的服務，繼續與民眾同生共存。而這一轉變，正是臺灣社會形態變化的見證

The agricultural society of early Taiwan, because of the need to store water, to irrigate and for preventing flood the existence of low wall were commonly seen. Because low wall belongs to waterside town, even if it conceals crisis, yet for water conservancy facilities it may also generate constructional issues. Thus, part of low walls often transmitted some bloodcurdling hearsays, or the repeated occurrence of embankment collapse, irregular construction works, lead the local residents at the time to have no choice but adopt the most efficient methods: premature burial, offer people as an oblation, prevent disasters, therefore in the two big cities of Taiwan's north and south, namely Taipei and Kaohsiung legends were circulating about low walls that were built and opened up in the early days. Present-day, Neihu shisifen Low wall, Zuoying Amitabha Low wall, Gushan Neiwei Low wall, take premature burial legends as an example which withstanded the calamities and hardships and been handed down, are legends that explores Taiwan's water conservancy. This paper mainly observe the following three aspects: 1. Through documents, field visits, gather three low wall human sacrifice legends. 2. Analyze three low wall with human sacrifice legend spread factor. 3. Observe three low wall premature burial legends' souvenir objects and occurrence, past and present day functions as well as its evolution. Although today three low wall does not serve as an irrigation, but instead it provides the public with different services and continue to coexist with the people. This transformation also witnessed the social transformation of Taiwan