新北市土城區的義塚大墓公之奉祀，起源於收埋清代期間因戰亂死難的先民遺骨，其信仰圈隨著擺接平原之開發，由清代的擺接十三庄發展成為日治時期之後的土城、板橋、中和等三區，為臺灣孤魂信仰中十分突出的典型。由於臺灣漢人社會重視孤魂之祭祀，擺接義塚大墓公的中元祭典也備受地方的重視，並在日治時期形成為時兩天的祭典規模，以及由土城、板橋、中和等三區輪普的傳統，並持續維持以釋教道場為主的祭典型態，成為新北市地區規模最盛大的區域性輪普祭典，因此新北市政府在2012年登錄擺接義塚大墓公中元祭典為文化資產。本文即以臺灣漢人社會的孤魂信仰與中元習俗為基礎，探討擺接義塚大墓公中元祭典之歷史軌跡，並以2012年中元祭典為例，紀錄祭典的行事與內涵，並呈現中元祭典的無形文化資產特質。

The Yizhong Damugong (大墓公; literally the Great Tomb God) was enshrined in Tucheng District of New Taipei City when remains of the anonymous deceased during the battles in Qing period were reburied in the area. The circle of belief expanded from the thirteen villages of Baijie in the Qing period to the three districts of Tucheng, Banqiao and Zhonghe in the Japanese colonial period. The Damugong folk belief is a unique type among the beliefs in the deceased in Taiwan. The Han Taiwanese society has been paying high respect to the ghosts and hence the festival of worshipping Damugong is especially valued by the local government and community. During the Japanese colonial period, the festival was developed into a two-day festival held in-turn by three districts of Tucheng, Benqiao and Zhonghe. The Shijiao (釋教) has been the major ritual system of Damugong belief. Regarding its uniqueness as the largest folk festival-in-turn for veneration of the dead in New Taipei City, the municipal government designated the Ghost Festival of Yizhong Damugong as cultural heritage of the city in year 2012. This paper elaborates the history of the Ghost Festival of Yizhong Damugong within the context of the Han Taiwanese ghost belief and related folk customs. It also shows the characteristics of the Ghost Festival as Intangible Cultural Heritage by investigating the 2012 Ghost Festival as a case study.