Jung Yuan Pu Du could simply be explained as the climax of ghost month, and as such, an explanation of ghost month follows. Ghost month lasts for the whole seventh month of the lunar calendar (this year's ghost month begin (開鬼門) on the twentieth of August and will end (關鬼門) on the 18th of September) and is similar to western Halloween's Celtic origins; it is a time when the gates to the 'yin' or 'ghost' world open and ghosts freely roam the 'yang' or mortal world for a period of time.

However, in contrast to Halloween's modern form of donning costumes and trick or treating, ghost month is a more reverential and solemn affair. The ghosts without descendants to feed them are called "wandering souls (孤魂野鬼)" among many other euphemistic names, but most commonly; "the good brothers (好兄弟)." The good brothers are blamed for many of society's ills and must be placated in order to have a more harmonious society. Placation comes in the form of feasts and chanting.

Many taboos are observed during the month. Few Taiwanese will move, get married, open a business and even swimming is frowned upon as the water is believed to be inhabited by ghosts that can only leave their watery grave by finding a replacement.

Originally Pu Du rites in Taiwan were held continuously throughout the seventh lunar month rotating from households or areas in a village until the end of the month. Following Nationalist efforts to curb lavish temple activities, pu du activities were, for the most part, consolidated on the fifteenth. Currently, ghost month's pu du may be split into three parts: inviting the ghosts on the first, feeding them on the fifteenth and finally sending them away again on the 29th.

For the invitation after the gates are opened, lanterns are hung to guide the ghosts to the offerings. One must be cautious, however, for if too many lanterns are hung attracting too many ghosts, and not enough food is supplied, the spirits could be angered, precipitating in a bad year.

Feeding is the most important part of the Pu Du rite. Temples will have feasts for the ghosts (廟普), but the majority of the feeding will be done by the Taiwan populace by setting up tables full of food in front of workplaces or homes and burning incense, ghost money and colorful paper dieties (街普).

Finally, the lanterns are taken down. This day is accompanied by more feasts for the wandering souls and some temples invite the god Chung Kuei (鍾馗) to assure the good brothers do in fact return, thus keeping the people safe from their mischievous ways after the gates close.

Jung Yuan Pu Du is a blend of folk religion (ancestor worship ie. ghosts), Taoism (Jung Yuan (7/15) is Taiost God Di Guan's (地官) birthday) and Buddhism. The Buddhist religion has the "Ullambana" rite (盂蘭盆會) which is held on 7/15 and is a rite of offering food to the dead.

The story goes that Mu Lian, a disciple of Buddha, wanted to save his mother who was languishing in hell and unable to eat food without it turning to fire. Mu Lian organized a large gathering of monks to chant and offer food, thus alleviating his mothers suffering. This custom has continued and evolved into present Jung Yuan Pu Du customs.

Jung Yuan Pu Du activities to look for are Chiang Gu (搶孤) competitions in Toucheng, Hengchun and Pingtung in which people compete to feed the most ghosts by climbing slippery bamboo poles, assuring themselves of an auspicious year. And the reading of the sutras (誦經普渡) to help wandering souls find paradise which can be seen in temples throughout Taiwan during ghost month.

Other ghost month festivals include:Yi Ming festival (義民節) at Yi Ming Temples (7/20), Ksitigarbha Bodhisattva Festival (地藏王祭日) (7/29) and the Keelung Water Lantern Festival (基隆放水燈) (7/14).

The prominence of Jung Yuan Pu Du arose due to the dangers early immigrants to Taiwan, often without family to care for them in death. Therefore there were many wandering souls to appease lest even more calamity befall. Beyond this, however, the true spirit of the Jung Yuan Pu Du Festival lies in compassion for suffering, strengthening social ties, teaching youth filial piety and the harmonious combining of the yin and yang realms.