本文通過人類學對於「身體」與「物」的理論來分析人與物的關係。針對臺灣近年來的宗教文化創意產品之一的神明公仔，其引起年輕人喜愛之原因進行討論。傳統神像以木、泥、陶、瓷、銅或石等物質為材料進行雕塑，引發信徒的崇敬與膜拜。近年開發出以塑膠、樹脂纖維等材質，限量製造小巧可愛的神明公仔，引發年輕世代族群的收藏與把玩。雖說宗教被世俗化了，卻也同時伴隨了商品被神聖化的現象。

This paper analyzes the relationship between man and object with the anthropological theory of ＂body＂ and ＂object＂. One of the cultural creative products in recent Taiwan is the deity figurines which attract young people to buy and collect. By comparing different material, such as wood, mud, pottery, porcelain, copper or stone, used by traditional craftsmen to make religious statues, recent deity figurines are made of vinyl and plastic. New material has made deity figurines portable and more individualistic. Religion was secularized and commercialized, but at the same time, merchandise is sacralized.