The Ghost Festival, also known as the Hungry Ghost Festival in modern day, Zhong Yuan Jie is on the 15th night of the seventh month. Most people believe that in the seventh month, the emperor of Hell would open the gate of hell to release suffering ghosts and spirits, including those of the deceased ancestors, come out from the lower realm to receive ritualistic offerings performed by their descendants. Activities during the month would include preparing ritualistic food offerings, burning incense and burning joss paper, a paper form of material items such as clothes, gold and other fine goods for the lost spirits and ghosts. Others would name this ritual as “paying tribute to the Best Brothers”. In the festival, ”King of Ghosts” will be worshipped, made of bamboo rack and paper, the huge statue of the ghost king, bearing two horns on the head, big fangs and green face. On top of his head a small statue of “Guan Yin” or “Goddess of Mercy” is seated. All the ghosts and spirits roaming around the earth during the ghost month are controlled by this ghost king. That is why before performing the ritual, the ghost king must be worshipped at the very beginning.