The city god rules over the two worlds of Yin and Yang, and although his duties are many, judgment is his most important function.
若是按照現在台北市的行政規制，祂應升格為院轄城隍。雖然這稱呼有些奇怪，但不管怎麼樣，依民間信仰傳統，祂是台北市的另一位市長。五月十三人看人在台灣，霞海城隍的地位低於台南的府城隍，但是信徒眾多，祭典特別盛大。