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The palace was founded in 1685 by a pure and old Zen master who visited the temple of Meizhou (Chaotian Pavilion) from Haifeng Port to the present location of Mailiao Street in the Qianlong period.It was selected as a national monument by the Ministry of Culture in 2012. The architectural sculptures and decorations of the palace, exquisite carving art brilliant, exquisite artistic value and a long history of creation of the most cultural heritage.The main purpose of this study is to promote religious tourism and guide the tourists to visit and enhance the economic benefits of the region. Most of the tourists interviewed in this study mainly worship Matsu religious beliefs and pray for blessings, but they are unfamiliar with the architecture and celebration of Gongfan Palace and ignore the decline of local culture.Visitors to this study are encouraged to appreciate the historical, architectural and celebratory experiences of Gong Fan Palace, so that traditional religious and cultural beliefs can be passed on to more people to understand the evolution of Taiwan's religious culture. The cultural heritage of Meiliao Gongfan Palace includes the architectural art of religious belief and the space of the venue, and the dynamic celebration of folk activities around the border. On a spiritual level, there are devout believers and religious beliefs about Mazu worship, and Gongfan Palace is a place where you can connect with the gods and pray for peace and feel the blessing of God.This spiritual connection and the connection of faith communicates the blessings of the soul. The exquisite decorative arts of the palace buildings, whether carved or painted or cut, are decorated with historical themes of loyalty and filial piety.Transforming esoteric religious philosophy into tangible artistic expression, whether it is appreciating art, meditating, or living in harmony with the tranquil atmosphere of nature, is the best place to relax. The performances of the opera and the music of the Nankwan and the village's front-end culture in the local martial arts halls have brought together the community's centripetal forces. It is hoped that this study will continue the excellent traditional culture and promote religious tourism to enhance the economic benefits of local merchants.
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