In the Hakka discourses in recent decades, lots of articles stressed the Hakka Yimin belief in the northern Taiwan. They usually thought Pingzhen Baozhong Temple at southern Taoyuan County for the earliest division of Fangliao Yimin Temple at Hsinzhu County. The discourse in the recent years, the latest historical researches made more corrective definition of the earliest document about Pingzhen Baozhong Temple-"The Memorial of Rebuilding Guangxing Village" Built at the 10^(th) Year of Emperor Xianfeng's reign. These researches recovered the historical truth. They asserted that Pingzhen Baozhong Temple was an originally established temple by local people instead of a division from Fangliao Yimin Temple. This essay continues the latest achievements of the researches in these years, reviewing the "legend of division.". The essay tries to implement the further historical and rational deduction upon the relationship of building Pingzhen Baozhong Temple and Fangliao Yimin Temple at the late period of Emperor Qianlong's reign.