In the early periods the scholars that studied Taoism differentiated the rituals of “Tao” from “Fa”. Recently there appeared the research results regarding the religions in the southern China that made the scholars commence to recognize that the relation between “Tao” and “Fa” was much more complicated than they’ve ever known. In order to recognize their relation the various analytical angles are needed, including historical inheritance, regional structure, the cognition of the ritual specialists and the perspectives of the worshippers. Besides, under the plentiful research results of regional religions and the complex historical development, it’s hard to study the issues on “Tao” and “Fa” with the way of homogeneity. The main point of this work is to explore how is the cognition and application of the classics of Taoism and the regional religions toward the relation between “Tao” and “Fa”. In addition, there are different cases that explore the phenomena of “Tao” and “Fa” in the history and contemporary religions. The discussion key lies on a number of points as following: How to definite “Tao” and “Fa” in the classics of Taoism? How did “Tao” and “Fa” apply in the local religions? How did the folk magic get included into the classics of Taoism? How did the local religions re-integrate the local beliefs and magic? How did the folk Taoist priests and the masters interact with one another? The primary objective of this work is to re-realize the content of “Tao” and “Fa” by means of history and regional religious structure.