Penghu San Guan Dian, which was formerly known as Jiayin Pavilion or Wuli Pavilion, was established during the Qianlong era. At that time, Hu Ge, the Penghu Tongpan, noticed that there were no trees to provide shade along the road between Wen’ao, where the government office was located, and Magong’s ferry terminal. To offer a resting place for travelers, a pavilion was built.
The San Guan Dian faces north to south. The main deity worshipped there is the Three Officials, commonly referred to as ‘San Jie Gong’.