Recently anthropologists have pointed out that the study of the oral literature should put more focus on the cultural imports. Culture is the ideas and criteria of the human race who share attitudes, beliefs, rituals, in institutions and forms of life. As a part of the oral literature, the Taiwanese Hakkian folksongs should have a rich repertoire of the various levels of the Hakkian people’s material, social, and spiritual life.From these three levels of culture: material life, social ethics, and spiritual value, this paper investigates every possible Hakkian folksong extant in the documentary sources, analyze the cultural substance, interpret the cultural imports, and then conclude the formation and character of the cultural meaning. With this study I hope to show the cultural value of the Hakka’s oral literature.