嚴禁妄用牛油作燭碑記
The stele inscriptions of prohibition on using lard in candle making
1890 ✦ ──── 光緒 16 年 the 16th year of Guangxu reign
自古以來，中國是以農立國的國家。早年的臺灣同樣亦是以農立國。廣大的田地之耕作必須仰賴牛幫忙犛田翻土，而農作物收割後之搬運也大幅倚仗於牛。因此，牛在傳統的中國與臺灣社會，曾經被視為糧食與生計上之重要依靠。人們對牛不但視之為重要資產，而且心存感激。
本件拓本之原碑是光緒16年（1890）宜蘭的知縣（縣老爺，相當於現在的縣長）因應地方多位紳士與貢生（科舉獲得通過者）共同聯名稟請禁止地方上三件有違善良風俗之事而立。本碑文中明令禁止之三件事包括：禁止使用牛油製燭、禁止村莊內演唱丐戲、以及禁止於辦理喪事時粧賽觀音。其中對於禁止使用牛油製燭一事，陳述最詳；相關內容指出，官府禁止以牛油製作敬神所用之燭，因為宜蘭地區平均耕作面積二甲五分者才飼養耕牛一頭，以協助農事。但有偷牛者，往往趁夜偷牛，不論牛之大小，均加以宰殺取油作燭。失牛者於耕作上每每苦無牛可用，而造成民眾之間互疑偷牛，以致滋生爭訟事端。敬神原為神聖之事，不應殺有功於人類之牛而搾取其脂作燭，以免褻瀆神明。且耕牛免於一死，既可免於為害農事，又可止息盜賊之風。此外，本碑文中亦指出，村莊演唱丐戲，有害社會風範；喪事中粧賽觀音，並非超度亡魂之舉；此二者均為非理性之作法，故要禁止之。
由此碑文可知，清朝地方重要人士與文人對於官府之行政具有影響力，以及官府對於端正民風之重視。
Since ancient times, China has had an agriculture-based economy. Taiwan’s economy of earlier days has also been based on agriculture. Plowing of the vast amount of farmland has been heavily relied on oxen. Moreover, oxen also play a vital role in harvesting and transporting the crops. Therefore, in traditional Chinese and Taiwanese societies, oxen have been seen as essential to food provisions and to livelihood. People normally would regard them as an important asset, and thought that they deserve our appreciation.
This rubbing was taken from a stone stele erected by the chief magistrate (equivalent to the current title of county head) of Ilan County in the 16th year of Guang-xu Period in Qing Dynasty (1890). The content of the inscription claimed that to appease the petition from many of the local gentry and the qualified imperial-service examinees, the Ilan county magistrate signed a ban on three activities considered to be violations of decent behavior. The three things that were explicitly prohibited were: the use of cow lard in candle making, the performance of plays depicting beggars, and the adornment of Guan-yin, the Goddess of Mercy, during funeral services. Of the three, the explanation about the prohibition of using lard in candle making was the most detailed. It was emphasized that the local authorities prohibited the use of cow lard in candle making because that in Ilan, as vast as 25,000 square meters farmland in average could there be a single ox to help with farming tasks. But there were thieves, who frequently took advantage of nightfall to slaughter oxen large and small, and use their fat for candle making. Those who lost oxen were suffered from loosing the mighty help and were forced to plow the fields themselves. Seeds of suspicion were sown as residents began to doubt one another, lawsuits multiplied. The inscription continued to expound that worship is sacred, and those that help mankind should not be killed in its service, to do so is blasphemous. Prohibiting using cow lard in candle making would avert the death of oxen, consequently would cease those that are harmful for farming activities and stop robbers altogether. Besides, the inscription also indicated that beggar plays were only to break a folkway and, the adornment of the Goddess of Mercy during funeral services would not release the soul of the deceased from purgatory. Rather, such things should be considered irrational, and were therefore banned.
The inscription of this stone stele reveals the fact that the key members of society and academics could have definite influence over local authorities and administrations during the Qing Dynasty, and the importance these authorities placed on upstanding folkways.
