城隍信仰在傳統漢人社會的信仰文化中一向具有十分特殊的地位，城隍神除了被皇朝列為祀典神而為官方所崇祀之外，民間也俗信城隍神掌理陰間而具有燮理陰陽之職司，故而發展出多特殊的宗教儀式。道教在長年的發展中同樣也吸納城隍神而列入神譜之中，並配合民間對於城隍的信仰而形成諸多較為特殊的法事業務。新竹都城隍廟在臺灣城隍神中具有特殊的地位，自清中葉以來即備受崇祀，香火鼎盛，而舊竹塹地區的道壇在新竹都城隍信仰的刺激下，也成為臺灣十分特殊的道派發展地區，與都城隍信仰之間具有相當密切關連，而從新竹都城隍廟日常的法事服務與中元祭典，也可以看出民間城隍信仰與道教儀式之間結合緊密的關係。

City God beliefs have always occupied a special place in the belief culture of traditional Han Chinese society. The City God deity, besides being classified by the imperial dynasties as a deity worthy of imperial religious rites and worshipped by officials, has also been viewed among the people as the administrator of the underworld, with the duty of harmonizing Yin and Yang; therefore, many specialized religious rituals have been developed. Daoism, in its long development, has also similarly absorbed the City God to include the deity within its pantheon, and coordinated with popular City God beliefs to form a great deal of more specialized ritual services. Hsinchu’s City God Temple occupies a special place in Taiwan’s City God belief culture. From the mid-Qing dynasty, the temple has fully experienced sacrificial worship and abundant incense offerings. The Daoist altars of Hsinchu’s old moat district, under the stimulus of the Hsinchu’s City God beliefs, have become extremely special areas for the development of Daoist branch schools and are now intimately connected with City God beliefs. From the daily ritual services and the Middle Prime Sacrificial Rites of Hsinchu’s City God temple, we can see the inseparable relationship between popular City God beliefs and Daoist ritual.