The Cheng Huang Temple in Magong is dedicated to the deity Cheng Huang (City God). Cheng Huang was originally the protective deity of a city's boundaries, with ""Cheng"" meaning ""city walls"" and ""Huang"" referring to the moat that surrounds city walls. Later on, Cheng Huang evolved from being a deity of the natural world to one of justice in the underworld. In Han Chinese culture and religion, everyday people and government officials alike worship Cheng Huang for upholding justice and giving just reward and punishment in both the mortal realm and the underworld. The Cheng Huang Temple of Magong is not only frequented by Magong residents but also by people from all parts of Penghu. Its authority extends over all of Penghu and it enjoys a lofty status among Penghu's folk temples. In the 42nd year of Emperor Qianlong's reign in the Qing era (1777 CE), Penghu naval official Hsieh Wei-chi (dates of birth and death unknown) suggested that a new Cheng Huang temple be built in Magong on the grounds that the existing Cheng Huang temple in Wen'ao was too narrow and not respectful to the deity. The new temple was completed in the 44th year of Emperor Qianlong's reign (1779 CE). The temple structure and layout we see today were rebuilt by locals in the 8th year of the Shōwa era (Japanese colonial period; 1933 CE). It is a 5-bay-wide structure with three main buildings, two side wings, and an additional baiting (worship pavilion).
In the main hall of the Ming Dynasty, two tall ghost statues with different sizes and different torture instruments were erected on the left and right sides, presenting the scene of the underworld judicial office. The picture shows one of the ghosts, holding a yoke
Statues of General Xie, General Fan, and Squad Head were erected on both sides of Sanchuan Gate. The photo shows General Xie and his team leader, who are responsible for the arrest mission.
Chenghuang is the god of justice. Office stationery is placed in front of the statue of the city god, which simulates the official document table used by ancient judicial officials to handle cases.
Inside the Mingjian shrine of the main hall, a huge seated city god statue is enshrined. On both sides, there are statues of standing posture Wen Judge and Wu Judge. These three deities are the objects of worship and gaze of believers.
A huge abacus is hung above the lintel of the middle door of Sanchuan Gate, symbolizing the calculation of the merits and demerits of one's life, and has the meaning of warning to the world.
The "You are here" plaque means that all souls will report to the Chenghuang Temple after death
In the 12th year of Guangxu in the Qing Dynasty (1886), the stone stele records the history of the reconstruction of the Ma Gong Chenghuang Temple after the end of the Sino-French War
The different shapes of the pillars in the main hall are the architectural features of the Ma Gong Chenghuang Temple
The main architectural pattern of the Ma Gong Chenghuang Temple is the architectural pattern of the three-falling two-guarding dragon belt and the pavilion with a wide area and five compartments.