Yu Te-hui says that though all religions see abortion as immoral, in Taiwan those who have had abortions are not placed beyond the pale by popular religious belief. Thus, for example, people can ease their sense of guilt and do penance through the ceremony of "making offerings to the infant spirit."
余德慧認為，大家當然都認為墮胎不道德，宗教界則吸收了墮胎的結果，尤其民間信仰中，出現所謂祭祀嬰靈，換得安心的儀式。