在台湾妈祖庙现存的皇帝御赐匾额中,数量最多者莫过于“与天同功”匾额。《清德宗实录》载,光绪七年(1881年)十月十五日,“(光绪皇帝)以神灵显应,颁台湾各属天后庙匾额日‘与天同功’”。因此,台湾妈祖庙莫不以拥有此匾为荣,并视其为取得官方认可的标志。目前台湾所见此匾约有20余面。非常特殊的是,单苗栗县的妈祖庙就有7面“与天同功”匾。本文主要从匾额风格、工艺与历史,试析此7面匾的文化内涵与历史意义。 In Taiwan’s Mazu temple existing emperors Yuci plaque, the largest number of people than “with the sky ” plaque. “Qing Dezong real record” contains, Guangxu seven years (1881) on October 15, “(Emperor Guangxu) to show the gods, proclaimed Taiwan’s Tin Hau Temple plaque day ’and the same class day ’. Therefore, Taiwan’s Matsu Temple is not proud to have this plaque, and as a sign of its official recognition. At present, there are about 20 plaques in Taiwan. Very special is that single Miaoli County Matsu temple has 7 ”“ with the sky ”plaque. This paper mainly discusses the cultural connotation and historical significance of the seven plaques from the style, craft and history of the plaque.