后土夫人屬於地神信仰方面之女性神靈，或屬土地神祇之附屬 配享，或歸大母神信仰的發展餘緒， 兼具自然觀點和性別認知的宗 教概念，可上溯原始宗教之信仰源頭，亦代表著女神類型之多元內 涵。越南后土夫人為受到中國后土信仰影響下的漢化神明，李聖宗 和陳英宗封敕的「應天化育后土夫人」，與陳太宗和陳仁宗所封敕 的「后土仁慈威靈夫人」，兩者具備地母信仰發展歷程中的象徵意 義，其神蹟故事亦富含越南宗教中的母道信仰、土地信仰、崇木信 仰、和陰神信仰之表徵價值。雖然越南后土夫人之農事功效，遠不 如越南本土的特有城隍信仰之普及和廣泛，但從君王對於后土夫人 和后稷的尊奉封敕，可見漢化宗教在越南的移植結果雖未竟全功，在統治階層和文獻記載中，仍具相當的神格位階與宗教影響。藉由后土夫人神蹟故事的內容解析，不僅可以了解越南對於中國神明的承接取用現象，探查越南信仰的民族特色，並能呈現其間的中越文化融合脈絡以及發展餘緒。

Hou Tu Nai Nai is the female spirit of or the subordinate to the God of the Earth, or she can be classified as a part of the religion of the Great Mother divinity. Hou Tu Nai Nai is obviously a religion composed with natural conception and gender cognition; besides, it not only spreads over essences of all kinds of divine spirits, but also traces back to the origin of its primitive religious belief. Vietnamese Hou Tu Nai Nai is the divinity influenced by Chinese belief of the Mother Earth. She had been conferred the title as “Hou Tu Nai Nai for obeying the will of the God and nourishing the people” by Lý Thánh Tông and Trần Anh Tông; and, she was also conferred as “Hou Tu Nai Nai for kindness and authority” by Trần Thái Tông and Trần Nhân Tông. Both of them convey symbolic meanings of Mother worship, Earth worship, holy woods, and black spirits in Vietnamese religion of the Mother Earth, its development, and divinity types in miracle tales. Although the agriculture effectiveness of Vietnamese Hou Tu Nai Nai was far less widespread and popularized than Vietnamese local “City gods,” the honorary of Hou Tu Nai Nai by Vietnamese emperors in the ruling class documentary and literature records shows the crucial influence of sinicizing religion. By analyzing miracle tales of Hou Tu Nai Nai, it helps realize the phenomenon of receiving and worshiping Chinese divinities in Vietnam; moreover, through investigating racial characteristics of Vietnamese belief, it presents the track of cultural fusion between Chinese and Vietnamese and the process of its development.