While the records are scattered and incomplete, it is clear that the tradition of Lord Yama came to China with the introduction of Buddhism during the third to sixth centuries A.D. At the same time, the kings of the underworld multiplied to ten, and hell was divided into 18 levels.
由於佛教東傳在我國東漢時代，故據考證，閻羅王進入中國當在漢朝以後、隋唐以前。閻羅王的觀念引入以後，又與中國原有的泰山治鬼、五方鬼帝等傳說結合，竟然使閻王爺的數量增到十位，稱為「十殿閻王」，掌管十八層地獄。