Taiwanese popular religion has encountered significant challenges due to the sweeping social changes accompanying the modernization of Taiwanese society. This paper seeks to uncover the distinct dynamics at play, focusing on the transformation of procession troupes, which are an essential part of important religious events known as divine processions: a common collective ritual among local worship communities in Taiwan. Two pivotal external forces have surfaced, providing traditional procession troupes with opportunities for revitalization amidst what had been waning relevance. The first is the narrative of cultural heritage advanced by the public sector, and the second is the commercialization trend of the troupe market. The interplay of ‘cultural coding’ and ‘commercial coding’ has emerged as a key factor in maintaining the relevance and operations of traditional procession troupes in contemporary times. The analysis in this paper reveals that the modern evolution of popular religion is grounded not in its religious core but rather in the cultural significance of its rituals amidst the broader process of ‘culturalization of religion’.