"Cheng Huang is totally a reflection of the executive in the human world," points out Ho Pei-fu. The system is arranged according to hierarchy and size of jurisdiction, stretching from the boss, Tung Yueh, through city and county down to local neighborhood and household officials.
「城隍完全是人間行政的反映」，何培夫指出，這個系統按職位高低、轄區大小，頂頭有東岳大帝，接著是都城隍（王）、省城隍（公）、府城隍（侯）、縣城隍（伯），其下接著有淨主公（區長）、土地公（鄰里長）、灶君（戶長）。