Lingxiao Treasure Hall is located behind Main Hall; it is the tallest and most magnificent building in Guandu Temple. A tall building is under the hall; the main hall is at the center. The theme on the center of biggest ridge on the top of the main hall is ‘Eight Immortals Celebrating Birthday’; the theme in the center of the top of the ridge is ‘Heavenly Official Conferred Blessings’: two generals sit on two dragons on the both sides, with a flag, a ball, a halberd and a chime in hands, symbolizing ‘qi qiu ji qing’ (praying for good fortune).

  The gradual slope of Lingshan Park is against Lingxiao Treasure Hall, which looks tall and spectacular from the gradual slope. The theme of the sculptures on the back wall of the hall is Gods of Bliss (Fu), Prosperity (Lu) and Longevity (Shou), which is one of the unusual huge sculptures of duī huā here in Taiwan. The sculptures are against the front of Lingshan Park, which is an important and special view of the mountain at the back of Guandu Temple.