十殿閻羅圖主要是描繪地獄之景象，畫面所構成的元素為審判的情景和受刑的慘狀。十殿閻羅是融合了佛、道兩教之冥界觀念所形成的民間信仰，民間俗信閻羅王統管閻羅十殿，人往生後需要通過十殿的審判，生前為善者接引西方極樂世界，而生前為惡者則被判入地獄接受刑罰，十殿閻羅圖通常是懸掛於喪禮法事道場或建醮普渡的場合，而較少以建築裝飾之手法懸掛於建物上，而苗栗輔天宮內置有一組，繪製於彩繪磁磚上的十殿閻羅圖，繪製者為宜蘭的景陽號花磚行，其繪製內容殘酷且怵目驚心，用意在於警示教化，闡述善惡有別的觀念，十殿閻羅圖為為勸導世人切勿罪犯、教化人民的重要依據。

The painting about Ten Kings of Hell is describing that the scene of hell. Picture posed by the trial scene and tortured horrors. Ten Kings of Hell is a folk belief which merged with Buddhism, Taoism's hell concept. People believe Yama manages the ten palace of Hell. When people passed away they need to be tried by Ten Kings. During his lifetime he did good deed then he will go to paradise. On the contrary during his lifetime he did bad thing when he dead he will go to hell and be tortured. The painting about Ten Kings of Hell is usually hung in the funeral or Purdue. It is not common to decoration in architecture. But at the fu tian temple (輔天宮) there is a group of the Hand-painted Tile Pane that painting Ten Kings of Hell. It is making from jing-yang commercial firm. The content is brutal and shocking. The function is teaching people to make good.