North of Lukang lies the Tianhou Palace, and to the south stands the Dizang Wang Temple, representing the north-south belief concept of the settlement community, with one governing the heavens and the other the earth. The worship of Dizang Wang is highly esteemed in Lukang. During the Ghost Festival (Ullambana Festival), this temple thrives with incense offerings, and the ceremonies are grandly organized. Normally closed doors are fully opened during this time to host the "Ullambana Assembly," which continues until nightfall when the gates are resealed.