A Significance Beyond the Religious: Because it is commonly believed that the Three Lordly Magistrates are the metamorphosed Yao, Shun, and Yua and Yao, Shun and Yu are responsible for founding all the dynasties and skills which have come down through the generations, belief in the Three Magistrates is not only significant in religious terms; it has deep significance in terms of cultural transmission and for the thoroughgoing worship of all ancestors.
由於民間咸信三官大帝是堯、舜、禹的化身，堯、舜、禹三帝又開啟了商湯及文、武、周公等一脈相承的中華道統，因此三官信仰不僅有宗教上的意義，還多添一份文化傳承、追遠慎終的深意。