「福德正神」俗稱「土地公」， 是地方村社的守護神，傳說福德正 神姓張名福德，生於周武王二年， 任朝廷收稅官，一生非常愛護百姓 ，為官清廉；享年一零二歲。死後 ，百姓為感念其恩澤，建廟膜拜。 土地公是人人愛戴的守護神，也是最受歡迎的財神爺。
[God of Fortune]
also known as Earth Lord. It is a low-rank official in the world of god but is a guardian god in Taiwan and is also a very welcome God of Wealth. The number of temples of Earth Lord is the most in Taiwan. He smiles always and is the god most worshipped by the ordinary people.