本文從「靈力經濟」的視角來描述大埔福德祠的發展歷程，說明該廟宇如何在十幾年之間，透過廟方有效的經營策略，從一間默默無聞的社區小廟轉變成為信徒分布廣泛、香火興盛的著名廟宇。本文指出，大埔福德祠從1993 年開始著手新的廟宇發展策略，透過茶友功德會、壓禮品、補財庫與繞境等策略，成功地建構與累積出廟宇豐厚的社會資本、文化資本、經濟資本與象徵資本，因而能夠有效地進行靈力生產所需的資源動員活動，提升了神明的靈力權威與廟宇地位。

This article describes the development process of a temple from the perspective of "the economy of spiritual power", and explains how the temple has transformed from an obscure community temple into a famous one with prosperous incense in more than ten years through the effective management strategy. This article points out that this temple started a new temple development strategy in 1993. Through strategies such as tea friends' merit meeting, giving gifts, replenishing financial treasury, and going around the border, it has successfully constructed and accumulated rich social capital, cultural capital, economic capital, and symbolic capital for temple, which can effectively mobilize the resources required for spiritual power production, and enhance the gods' spiritual power authority and temple status.

靈力經濟;廟宇經營;資本;靈力生產

Economy of Spiritual Power; Management of Temple; Capital; Production of Spiritual Power