Liu once wrote: "There are some people who are honored with a place in the Martyrs 'Shrine in Taipei and whose bodies are buried in the Babaoshan Cemetery for Revolutionary Heroes in Beijing." Such figures have given the interpreters of history many interesting topics to discuss.
「某些人一方面在台北入祀忠烈祠，一方面卻又安葬於北京八寶山革命公墓」，劉紹唐曾為文指出，這些人物該怎麼看，提供了治史者最佳的題材。