The Qi’an Guild Hall is also called the Temple of Emperor Lord or Huangzhou Guild Hall, which was established on the joint contribution of former immigrants of Qi’an County, Hubei Province. The Three Element Emperors, also called Three Taoist Gods, are enshrined in the main hall. Three Taoist Gods stand for the gods of heaven, earth, and water, which were originated from the ancient Chinese people’s worship of natural phenomenon generated by the heaven, earth, and water. Ancient Chinese people thought no living things can exist and grow without the three fundamental elements, i.e. heaven, earth, and water, which were collectively called “Three Elements”. On the 15th day of the first lunar month every year, a memorial ceremony is held for the first-ranking Master of Heaven, called the “Spring Lantern Festival”; on the 15th day of the seventh lunar month, a memorial ceremony is held for the second-ranking Master of Earth, called the “Ghost Festival”; on the 15th day of the tenth lunar month, a memorial ceremony is held for the third-ranking Master of Water, called the “Water Lantern Festival”.

In the Eastern Han Dynasty (25-220 AD), Zhang Ling, one of the founders of Taoist, set up the Five Pecks of Grain Sect (an early branch of Taoism), beginning to turn them into gods. After that, Taoism inherited and developed this thought, thinking that the Master of Heaven would bestow happiness on people, the Master of Earth would forgive people's sins, and the Master of Water would relieve people of calamities. In the Tang and Song Dynasty, the government banned killing (including interrogating condemned criminals and executing the death penalty) on birthdays of the “Three Masters”. Though the three masters are not high-ranking, they are in charge of the business most related to people’s concerns. For this reason, they are advocated by people of all walks of life.