漢人信仰中位階最高的天神，民間俗稱天公，又暱稱天公祖。玉皇大帝是漢人民間信仰裡的最高神，是上天的代表，由於天際浩翰，因此沒有固定的形體，早期許多敬奉天公的方式，均沒有設金身，而是以香爐替代，上書「玉皇大帝」、「玉皇大天尊」，或是以「上蒼」牌位來替代，若設神像者，一律採帝王造像。也有鸞堂系統認為玉帝為任期制，目前為關聖帝君擔任第十八代玉皇大帝。
舊時民宅多懸掛天公爐於燈樑上，早晚燒香奉拜時，以天公為第一個敬拜之對象；民眾進入寺廟參香時，大多先禮拜天公爐，可見天公在人們心中的尊貴地位。舉凡民間有重要事情要稟告天公時，也有「領玉旨」或「置天臺」的儀式。
玉皇大帝的生日相傳為農曆正月初九，俗稱「天公生」，這天，各家於凌晨布置頂、下兩層神案「頂下桌」，上層以六齋、麵線、素果、牽仔（一種粿類）、圓仔、菜碗、荖花等祭拜天公，並擺設紙糊燈座，以充作天公之神位；下層則供奉五牲酒醴，敬拜隨侍天公的神明兵將，全家大小行三跪九叩首禮，以恭祝天公萬壽。
以玉皇大帝為主祀的信仰者亦有相當多的神明會組織，日治時期的調查，台北州有十多個神明會，台南州有二十一個。神明會多以天公會為名，召集會員設置天公爐位。天公會知名者包括彰化芬園天公會、鹿港的金和興街、金長興街等神明會。天公無形無像，彰化芬園九角頭正月初九「迎天公」時，天公並無神像，是以一個神龕代替，堪稱全臺僅見。
臺灣自明鄭時期即建有玉皇太子宮，即目前臺南玉皇宮的前身，最早以玉皇四太子為主祀神，1800年重建改以玉皇大帝為主祀神，推測因此改稱玉皇宮。根據日治時期的統計，全臺灣以玉皇大帝為主祀神之廟宇約21間，全臺目前依最新的研究約145間，對照普遍的拜天公習俗，這樣的數量並不算多。其中重要的天公廟有臺南首廟天壇、臺南開基玉皇宮、彰化玉清觀、高雄鳳山天公廟、宜蘭大里慶雲宮、宜蘭草湖玉尊宮等。全臺以玉皇大帝為主祀之廟宇於2006 年在宜蘭開始成立有「全國天公廟聯誼會」，歷年於全台各地舉行年會。與其他的神廟相較，天公廟的數量甚少，這主要是一般的寺廟大多是地方公廟，而天公的位階又太高，與地方神祇的位階不符，且古代只有帝王才能祭天的想法，亦影響民間興建天公廟的意願，最重要的原因是民間祭祀天公是以「拜門口」的方式，當天而祭，因此大大降低天公廟的需要性。
關鍵詞：天公，天公會，頂下桌，置天臺，迎天公
參考書目
王見川。1996。〈臺灣「關帝當玉皇」傳說的由來〉。《臺北文獻直字》，118：213-232。
吳嘉燕。2010。〈臺灣天公（玉皇）信仰之探究－以台南市天壇為考察中心〉。台南：台南大學文化研究所碩士論文。
林秀幸。1998。〈鹿港戴天臺儀式的社會與宗教意義〉。《臺灣文獻》，49（1）：21-45。陳建憲。1999。《華夏諸神：玉皇大帝》。「雲龍叢刊」43。臺北：雲龍。
姜義鎮。2005。〈玉皇大帝信仰〉。《新竹文獻》，18：6-35。
參考網站
臺灣首廟天壇。2009年5月20日讀取。http://www.tiantan.org.tw。
草嶺慶雲宮。2009年5月20日讀取。http://www.digarts.com.tw/daw。
推薦書目
周濯街。2002。《玉皇大帝》。「中國民間神祇故事系列」6。臺北：國家。
渡邊欣雄。1991。天公祭祀の比較研究----中國‧臺灣を中心とした玉皇上帝誕生祭をめぐって。 植松明石編。環中國海の民俗と文化に。頁312-334。東京：凱風社。
The Jade Emperor, Yuhuang dadi (玉皇大帝), is the highest god in the popular religion of Han Chinese. He is also called Tian gong (天公), the Heavenly Grandfather. To Han Chinese, the heaven is vast and unlimited which is hard to determine its form. During early stage, unlike other belief on gods in Chinese popular religion, the belief on Jade Emperor is rare in setting statue, only placing a censer or a tablet with the name of Yuhuang dadi (玉皇大帝), Yuhuang datianzun (玉皇大天尊), or Shang cang (上蒼) instead. If a satute is placed, the image is in the figure of a Emperor.
From those old days up to now, people hung a censer under the beam of hall or on the wall faced outside. Jade Emperor is the first object of whorshiping in the moring and evening. There is also a huge censer dedicated to Jade Emperor in each temple called Tiangong Lu. The first step in the process of worship any god should be worshiping to Jade Emperor. People burning a joss stick and place it in the censer dedicated to Jade Emperor.
It is said that the birthday of Jade Emperor is the nineth, the first month in Chinese lunar calendar. On this day, people often prepare some noodle, vegetarian foods and fruit as offering to worship Jade Emperor.
There are some worships association named shenming hui (神明會)dedicated to Jade Emperor also. They are called Tiangong hui (天公會) often. It was estimated about thirties Tiangong hui in Taiwan when it was in the reign of Japan. The famous Tiangong hui in Taiwan are in Fenyuan village(芬園), Street Jinhexing (金和興) and Jinchangxing (金長興) in Lugang, Zhanghua (彰化).
In Ming dynasty, there was already a templed dedicated Jade Emperor in Taiwan. At first, a temple named Yuhuang taizi gong, the Fourth Princes of Jade Emperor temple was established in Tainan. When it was rebuilt by 1800, it was renamed to Yuhuang gong (玉皇宮), the Jade Emperor temple. On spectulation, it was dedicated to Jade Emperor at that time. In Taiwan, it was estimated about twenty one temples dedicated to Jade Emperor in Japan reign. There are about 145 temples dedicated to Jade Emperor in 2010. Comparing with the popularity of worshiping to Jade Emperor, the number is not much. It was because of two reasons. One is Jade Emperor was the highest god only worshiped by emperor, a common people was not allowed to worship by imperial period. Another reason is people worship to Jade Emperor by their own house, it is not necessary to establish a temple dedicated to Jade Emperor before.
The major temples are Tiantan (天壇), Yuhuang gong in Tainan, and Yuqing guan (玉清觀) in Zhanghua, and Tiangong miao (天公廟) in Gaoxiong (天公廟), Qingyun gong (慶雲宮) and Yuzun gong (玉尊宮) in Yilan (宜蘭). In 2006, there was also a fraternity of Jade Emperor temple organized.
Keywords：Jade Emperor, Tiangong, Tiangong hui