一般認爲，在臺灣移民社會中，對大陸原鄕的地方性神祗——三山國王的崇拜，是 來自廣東的客家人表達其以祖籍認同爲基礎的「分類」意識的一種象徵。本文考察了淸 代以前大陸原鄕士大夫階層和民間社會關於三山國王信仰的不同傳說和解釋，以及這些 傳說隨著廣東客家人移居臺灣，在當地流播和變化的狀況。文章也從觀念和功能兩方面， 討論了這一信仰所反映的淸代臺灣鄕村社會與國家政權的關係，以及地方官員對這一未 列入官方祀典的神明的微妙態度。文章注意到，隨著臺灣從移民社會向定居社會的轉變， 鄕民的地緣認同意識也發生了某些變化，這種轉化在有關三山國王來歷的新「經典」中， 在具體的「分香」和祭祀活動中得到體現。文章最後分析了三山國王信仰所反映的臺灣 移民社會的若干特質，通過與華南沿海其他移民社會的比較，集中討論了淸代臺灣社會 的「非士大夫化」問題。

It is generally recognized among the studies on Taiwan as an immigrant society that the cult of the Three Mountain Kings, a local deity originated from the eastern part of Guangdong, was a representation of how the Hakka people from Guangdong expressed their sense of native place identity. This paper examines the various versions of legends about the cult of the Three Mountain Kings that were prevalent among the literati and grass-root strata in Guangdong before the Qing dynasty, and how these legends were spread and transformed when they were brought to Taiwan by the Hakka immigrants from Guangdong. It also discusses the relationship between the rural society and the state in Qing dynasty-era Taiwan, as well as the subtle attitude of the local officials towards the cult of the Three Mountains, which had not been recognized by the government. This paper also illustrates how regional identity was transformed after the migrants from the China mainland had settled in Taiwan. Such a transformation was demonstrated in the new “canon” narrating the origins of the Three Mountain Kings, and in “incense-branching” and other worship activities. The conclusion of this paper examines how the characteristics of Taiwan, as an immigrant society, were reflected in the cult of Three Mountain Kings. Through a comparison with other immigrant societies in South China, the issue of gentrification in Taiwan in the Qing dynasty is highlighted.