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The Taying Rock Temple, a historic temple primarily dedicated to the Goddess of Mercy, Guanyin, is a significant cultural and religious site in Chiayi County, Taiwan, and is recognized as a third-grade historic site. Established during the Qing dynasty's Qianlong era, the temple was initially built by a devotee, Huang Genlong, from Fujian, who transported the statues of Guanyin and the Third Prince Nanzha across the sea to Taiwan. The first structure was a simple bamboo hut. Over time, as the number of believers grew, the temple underwent several renovations and was rebuilt in 1987 into the grand and magnificent structure seen today. On the fifth day of the first lunar month, the temple holds a Guanyin procession and blessing ceremony, which attracts the entire village to participate and pray for a peaceful and prosperous new year. Additionally, on the nineteenth day of the second lunar month, which marks Guanyin's birthday, the temple hosts a grand celebration with numerous tables of offerings and festivities, welcoming devotees from all over. This day is the most vibrant and bustling in the village. Taying Rock Temple serves not only as a spiritual center for the local community but also as a significant historic site that blends history, culture, and religious ambiance. It is a place where visitors can experience the profound faith and rich cultural heritage of the area.