Beigang Chao-Tian Temple is the most important Mazu temple in Taiwan. Plenty of visitors stream in the temple every year, boosting the economic development of Zhongshan road commercial area in front of the temple. Conservation of heritage and economic development are expected to receive equal attention to recreate industrial, cultural and living space and build religion industry and pilgrimage avenue revolving around “Beigang Chao-Tian Temple” to demonstrate the unique historical culture of Beigang neighborhood. The combination of religion and tourism allows tourists to explore every corner of Beigang Township and further boost the overall development of the area.