Eventually, the earth god became Yang Kuan and the city god Yin Kuan. The two of them controlled all aspects of the people's lives both today and in the hereafter.
經過歷代的演化，城隍的職權由管土地擴及於凡間一切善惡是非；因此地方官被人們稱為「陽官」，城隍爺則稱為「陰官」。雖稱陰官，俗以管轄陰陽兩界，並處理百姓現在到來世的一切，職權比地方官還大。