Traditional festivities in the Republic of China have a distinctive quality and are closely interwoven with the lives of the people. The traditional holidays correspond to the seasons and special festivals of the lunar calendar, which are based on the tilling, planting and harvest times that determined the work and rest cycles of farmers in ancient agricultural society. The folk festivals are usually observed in relation to the birthday and rituals of various deities being worshiped, reflecting the combination of Buddhism, Taoism and folk legends that formed Taiwan people's view of nature and the universe. The prayers for good fortune, avoidance of calamity, unity of heaven and earth, and togetherness that characterized the traditional festivities illustrate the Chinese people's tradition of respect and thankfulness toward their ancestors as well as their reverence and awe toward nature.

      In ancient time, Chinese people followed a lunar calendar in determining the times of planting, harvesting, and festival occasions. Though today people in Taiwan use the western calendar for most practical matters of daily life, the old system still serves as the basis for determining numerous seasonal holidays. A lunar month is determined by the period required for the moon to complete its full phasic cycle of 29 and half days, a standard that makes the lunar year a full 11-day shorter than its solar counterpart. This difference is made up every 19 years by the addition of seven lunar months. The 12 lunar months are further divided into 24 solar divisions (1) distinguished by the four seasons and times of heat and cold, all bearing close relationship to the yearly cycle of agricultural work.

Note 1: 24 Solar Divisions The Chinese lunar calendar divides the year into 24 solar divisions with one "chieh" (segment) and one "chi" (climate) in each month. This system was developed as a way of marking the significant seasons and climate changes during the farmers' yearly cycle of work, from sowing and tilling to the final harvesting of the year's toils. The 24 solar divisions begin with the "Start of Spring", which is followed in turn by "Rain Water" when preparations for planting are made; "Excited Insects", a time of spring thunder and the stirring of new life; the "Spring Equinox", "Clear and Bright" marked by the howling of southeasterly winds; and "Grain Rains", reminding the farmers that the seasonal downpours are beginning. The summer divisions begin with the "Start of Summer"; "Grain Fills" when the grain swells on the stalks; "Grain in Ear" marking the time of harvest; "Summer Solstice"; "Slight Heat" and "Great Heat" when the warmth of summer becomes more oppressive. The summer divisions are followed in turn by "Start of Autumn"; End Heat" the day on which the temperature begins to cool; "White Dew" when the moisture congeals to frost; the "Autumnal Equinox" the true start of the fall season; and with "Cold Dew" and "Hoar Frost Descends", the weather turns cold as winter nears. The "Start of Winter", followed by "Light Snow" and "Heavy Snow", mark the beginning of deep winter. The "Winter Solstice", a day with longest night, is followed by the biting frost of "Little Cold" and "Severe Cold" before the beginning of a new year.