「歌仔」承傳了民間歌謠俗曲的本質內涵與藝術形式,運用淺白易懂的句義,自然天成的音韻,通俗率真的內容,為民眾代言為生活發聲,甚或以書面文字記錄下這些口語文學,成為「唱本」可以唱或聽,能夠看或讀。本質為「時調山歌」,以「手巾」為開頭套語「定格聯章」的歌仔唱本《六十條手巾歌》,既「比興喻託」男女之間的相思愛慕,又以小說戲曲等文史典故知識的鋪排表述,發揮了「博物治聞」的增智識字的功能。而在傳唱流播的過程中,也與臺灣本土劇種「歌仔戲」,以及民間遊藝陣頭「車鼓牛犁歌陣」相生相衍,或作為戲齣中的「插曲」,成為「作活戲」時的套語、程式,或成為遊藝表演中行歌盤唱的「相褒」歌謠。
Evolved the spirits and artistic form from the local folks, Ge-Tz has been composed of transparent lyrics, native rhythm and melody which makes it a symbolic representative of folk life with its vulgar nature. Ge-Tz has been written and recorded over time as "pamphlet". Thus, a Ge-Tz pamphlet becomes something can be sung, read or listened to. Being categorized as a folk, "Sixty Handkerchiefs", one of the Ge-Tz pamphlets, usually begin with "handkerchief" as a fixed word for every sentence. The main idea of "Sixty Handkerchiefs" are often romance; however, by utilizing the narrative style in dramas and fictions, its intellectual and encyclopedic value also work. As time goes by, "Sixty Handkerchiefs" begin to be utilized in the Taiwanese Operas and folk carnival parades, in which it could sometimes appear to be an interlude, a form for improvisation, or it could be pairing-admiration song during the parade show.