It is located in Bijia Hill, Kulangsu Island, and is now a cultural heritage site protected by Fujian Province. The epigraphy on the restoration of the Sanhe Taoist Temple was done in 1813, the 18th year of the Jiaqing Emperor of the Qing Dynasty. The text was composed by Wang Delu, commander-in-chief of the Navy in Fujian. The inscription recounts the story that Wang refurbished his warships in front of the Sanhe Taoist Temple, and raised funds to renovate the temple before confronting Cai Qian and Zhu Fen. It is the largest cliff stone carving ever found in Xiamen and currently the only one about Mazu beliefs in China, showing the diverse religious culture of Kulangsu. The inscription has witnessed historical events happening on Kulangsu and proved the important role that Kulangsu played in linking Fujian and Taiwan.