Legend & Origin
The City God actually has no single fixed identity. Each locality's City God is usually someone from that place who was upright and respected in life and took up the post after death — so Taipei's City God and Tainan's City God are not the same person at all. The system itself, in which good people become officials after death, is deeply moving: live an honest life, and one day it might be your turn to guard a piece of land and its people.
What the temples share is how they're arranged. Some hang a 'So You've Come' plaque at the entrance (the one at Tainan's Prefectural City God Temple is the most famous), like a greeting that has been waiting for you a long time. Inside the hall hangs a giant abacus, reminding you that every account is being kept. On either side stand the tall and the short, the white and the black — General Xie and General Fan, known in folk belief as Black and White Impermanence — whose job is to round up those due to report to the underworld. As a child, led into a City God temple by the grown-ups, you couldn't look those two towering statues in the eye. Only when you grow up do you understand: what you feared was never the statues, but the ledger in your own heart.
