In the post-war era, the controversy over the true "ancestral temple" gradually swept across Taiwan and it can be said that it was very intense among the various temples dedicated to the Matsu belief. For example, in the villages of Lo̍k-nīnn-mn̂g (鹿耳門) and Thôo-siânn-á (土城仔) in the Annan District of Tainan City, a dispute over the legitimacy of the "Luermen Matsu Temple" pitted the faithful against each other. The heated debate extended from the faithful to historians and researchers. Against this backdrop, Lu Chia-Hsing’s contention that "Matsu was not worshipped in Taiwan during the Koxinga Dynasty." is based on documentary evidence and research of old maps, which subsequently rejected the controversy between the two temples and can be considered a unique position.
This paper does not intend to investigate which Matsu temple is an orthodox or ancestral temple, but rather to analyze the viewpoints and methods of Lu Chia-Hsing’s articles and to consolidate the literature and related research. In addition, from a variety of perspectives, including the development of folklore beliefs and cultural relics, we seek to carry out a re-examination of Lu Chia-Hsing’s contributions as well as positions, such as the "absence of Matsu worship in Taiwan during the Koxinga Dynasty.