To help him decide, he has many assistants, the most important being: Wen Pan Kuan, who does the sentencing, and Wu Pan Kuan, who carries out the sentences.
至於這些部將各代表何種意義呢？這要從城隍爺的職權說起。城隍爺部屬眾多城隍爺管轄陰陽兩界，事務繁多，其中司法為最主要，因此需要有很多部屬協助執行司法工作，主要部屬有以下幾種：