The Phor Tor or Hungry Ghost Festival is celebrated annually during the 7th month of the Chinese lunar calendar. According to Chinese religious beliefs, the hungry ghosts who died from violent deaths, are released from hell to wander around the earth. During this month, the Chinese offer food, prayers, Chinese opera or puppet shows, and burn joss sticks to appease the spirits whom they call Ho Hia Tee (meaning Good brothers). In the homes, families also honour their ancestors with offerings of food and burn  incense, paper clothing, money, and other daily and  luxury items for their use.

The festival is also known as the Yulan Festival. Following the Buddhist Yulanpen story where Mulian, the disciple of Buddha, saved his mother from torment in hell, prayers are important to transfer merits to the dead so that the latter can escape from their sufferings during this month.

The paper-crafted effigy of Phor Tor Kong (or Tai Su Yeah, the King of Hell who guards the wandering spirits), is placed at temporary sheds built in front of temples, open fields, or at roadsides by the different communities for public worship.  An effigy of Guanyin (Goddess of Mercy) sits on the head of the Phor Tor Kong effigy. Tai Su Yeah’s generals such as Tua Pek Yeah (First Master) and Ji Pek Yeah (Second Master) stand at his side. The deities oversee the celebrations, bring peace, luck, and prosperity, as well as protect the devotees from harm.