泥塑彩绘而成，土地即社神，俗称里社之神曰“土地”。公羊传注：“社神者土地之主也”。盖各地凡有里社必祀土地之神，称为“福德正神”，亦称为“土地公”。按俗以土地神之像，老而须发皆白，左手端一大元宝，右手扶杖，以能招财与守财，因又称为财神爷，今凡庙宇亦皆祀之。又在道场法事中，土地与“四值功曹”负责传递文疏的工作。

This is a colored clay sculpture. Tu Di Ye is a deity of the local communities, it also means the lord of the soil and the ground. According to old tradition, wherever there exists a community, there will be a benevolent Tu Di Ye deity to take care of the inhabitants. This deity has an image of an old man with grey hair and grey beard, he is also regarded as a symbol of wealth. Therefore, Tu Di Ye is also a deity of wealth and is being worshipped in almost all Taoist temples. His major responsibility is to dispatch information to heaven or hell during the Taoist ceremonies