Others say he originated in Chang Fu-teh, a benevolent tax official of the Chou dynasty who sympathized with the people's hardships and was later honored as a god.
又說土地公是周朝稅官張福德，體恤百姓疾苦，不似一般稅吏之苛斂，而為百姓念念不忘，於是建廟祭祀，尊為福德正神。