The documents of the Heaven and Earth Society in late Qing Dynasty, founded in Nan'an County of Fujian Province, shows that the Heaven and Earth Society of Southern Fujian once adopted a lot strategies for the sake of the success of riots, such as utilizing the prestige of the Taiping Heavenly Kingdom and the witchery of the ghosts and gods, as well as scattering rumors to mislead the public in order to enlarge its own troops and undermine the government of Qing Dynasty. Despite of its ignorance, these strategies to some extent adapted to the cultural level of the lower social stratum. Therefore, when probing into the activities of the Heaven and Earth Society, we should pay much attention to its relation to the cultural foundation of the folk society during late Qing Dynasty.