本篇文章以田野調查記錄為基礎，爬梳了嘉義城隍廟中元普度法會的歷史與文化脈絡，發現普度法會歷經了再創造的過程，與城隍廟在官方時代的祭厲傳統已有不同；而地方頭人在日治時代所倡議的城隍爺遶境出巡，思考的重點還包含了經濟功能；直至晚近幾年才進行的夯枷活動，也處處可以找到文化被製造出來的過程。民國108年8月1日的嘉邑城隍廟無形文化資產審查會議中，決議將嘉義城隍廟於農曆8月1日舉辦的迎城隍等活動視為輪普的一環，並以嘉邑城隍廟九大柱中元普度提出無形文化資產申請，這又是一個製造文化的事例。地方團體致力於將行之有年的民俗活動脈絡化、系統化，繼而申請列為無形文化資產，在全球化潮流的衝擊下，這對於文化多樣性的保持深具意義。

This article studies data collected from field trips through the historical and cultural context of the Chungyuan Festival of the City God Temple in Chiayi. The pudu purgatorial ritual has undergone a reproduction process, already different from the ghost worship ritual traditionally conducted in the City God Temple. Local leaders who promoted the City God processions during the Japanese colonial period had a latent purpose of boosting economy. Even the annual “cangue-bearing” activity popular in recent years exhibits traces of cultural production. On August 1st, 2019, the Chiayi Intangible Cultural Heritage Review Committee passed a bill that included the City God procession as a part of the Chungyuan Festival, making the Nine Pillars (ritual organization) of the Chiayi City God Temple eligible for intangible cultural heritage application. This is also an example of cultural production. Local groups strive to contextualize and systematize traditional folklore activities, so as to qualify for intangible cultural heritage inscription. Under the impact of globalization, such effort for cultural diversity is of great significance.