These paper cut-outs with intricate motifs are used to form a paper robe called the ‘Guanyin dress’ or ‘five-colour dress’. The robe is burnt as an offering to a female deity.Burnt offerings are integral to Taoist worship and rituals. Offerings are burnt as gifts during temple festivals to commemorate the birthdays of gods and deities. At Taoist funerals, burnt offerings are made to ensure that the deceased enjoys a comfortable life in the netherworld. The articles burnt as offerings are made from paper and are often imitations of real objects. They can be purchased from shops dedicated to selling these religious paraphernalia, which are referred to locally as “paper shops”. These shops sell a wide range of items, from elaborately decorated paper houses, cars and furniture, to bank notes and garments. The paper garments are usually life-size. They follow the iconographic conventions of opera costumes closely. Chinese operas are performed as entertainment for the gods as part of Taoist religious festivities.