The belief in "Tiandi" began a long time ago, and it is still an important religious belief in the Chinese speaking area. However, there have been arguments among scholars recently regarding the Confucian thought and Confucian religion. What caused this argument is derived from the transformation of the Confucians intellectuals 'belief of "Tiandi". They redefined "Tiandi "with a philosophical idea of cultivated humanity, while the civilians from less educated class still take "Tiandi" as a supreme God. In this article, the source and development of "Tiandi" belief will first be discussed and analyzed. Then, the content of "Tiandi" and how it is transformed will be discoursed. Lastly, the discussion and analysis will focus on how the reappearance of the belief of "Tiandi" in the "Tiandi" religion has formed among the new religions emerging recently in Taiwan.