Professor Tung Fang-yuan of Taiwan Theological College, who has been researching folk beliefs for 20 years, thinks ancestor worship stems from the idea that the soul is not extinguished at death, for the Chinese hold that man has both a spiritual soul that resides in heaven and an animal spirit that resides in earth.
台灣神學院教授董芳苑，研究民間信仰已有廿年歷史，他認為我國祖先崇拜係來自「靈魂不滅」的觀念，因中國人相信「魂」、「魄」二分法的靈魂觀。