媽祖原本是地方上一位具有神奇能力的女性，因為她救助人民及國家等靈驗事蹟不斷地展現與流傳，民間自然形成媽祖信仰。但媽祖的信仰無固定教義、無專有教儀，甚至無教團，因此有些宗教無形中將媽祖納入其宗教神祇。而媽祖信仰應屬於何種宗教呢？目前尚無專門論述的論文，故本文試圖從媽祖生平傳說故事的內容特色，探討媽祖信仰之宗教屬性。

Ma zu was originally a woman with a magical ability of the local, because of her rescue and other peoples and countries continue to show efficacious deeds and spread, Ma zu belief folk naturally formed. But Ma zu belief no fixed doctrine, no proprietary teaching instruments, even without Mission, so some will be virtually religion into their religious deity Matsu. The Ma zu belief should belong to what religion it? There is no paper devoted, Therefore this article attempts from the Ma Zu biography fable story content characteristic, discusses Ma Zu to believe the religious attribute.