The custom at many temples is to open their doors anywhere from 11 pm on New Year's Eve to 1 am New Year's Day (most either exactly at 11, or at midnight), following an ancient tradition when daily time was counted in two-hour periods. Crowds rush in, individuals racing to be the first to stick their incense sticks in the ash-filled censer, for it is traditionally believed that being the first ensures good luck in the year to come. Many temples in fact do not close their doors on New Year's Eve, keeping their doors open into New Year's Day to accommodate all who want to come and pray for the first time in the New Year as early as possible.

There is a specific sequence that must be followed when praying, which is often posted at temple entrances, with the ritual, the names of gods and the order in which they are to be approached explained. The usual way to start is facing the outermost hall, praying to the Heavenly Lord (天公). Next turn around and face the temple's main god seated in the main hall, pray to that god, then move about praying to the other gods. Proceed from left to right, front to back, and from the ground level upwards.

Before praying, it is best to clean your hands. Then, with respectful attitude, lift up the incense sticks with your hands together, or raise your hands with palms together and fingers pointed upward, and begin your prayer. The practice of ceremonially burning spirit money is no longer followed at most temples in eco-friendly Taipei, and for the same reason temples will now light and place a single incense stick in a censer for worshippers, and allow no more. Voluntary donations can be given to the temple, literally called“adding incense and oil money”(添香油錢). Those wishing to further demonstrate their devotion can present fresh flowers, fruit, cakes or crackers, placing them on the tribute table. These are taken home after prayer (when their“essence”has been absorbed by the deity) to share with the family.

When praying, inform the deity of your full name, date of birth, and address, and formally ask that your request be heard. An alternative form of prayer involves presenting your request by throwing divining blocks (擲筊杯) or drawing divining lots. Divining blocks are made of wood or sometimes plastic, they are shaped like a crescent moon, one side flat, the other convex. Inform the god of your full name, the year, month, and date of your birth, your address, and your request, then cast the twin blocks to the floor. If the blocks fall with one flat, one convex, the god has agreed with your request, for you have the“sacred combination”(聖杯). Two flat sides up are called“laughing blocks”(笑杯), meaning the god has not yet decided or your request is unclear; you must clarify your request and ask again. With two convex sides you have yin or“yin (dark) blocks”and the answer is negative (yin as in yin/yang). Before drawing divination lots, must first cast the divination blocks, once again first stating your name and request. If you get the sacred combination, you can then draw a bamboo lot with a number on it from a container. Next throw the blocks again to see if this is the correct lot. If you get the sacred combination again, go to the chest of drawers containing divination poems, take one matching the number on your bamboo lot from the drawer, and give the poem to the counter staff for interpretation.

Now that you have the basics of the worship and prayer process, you're ready to head out along with local folk on their New Year rounds, visiting temples and beseeching blessings from on high. And what do most locals pray for? The four classic themes are peace and health, wealth, attainment in studies and career, and a happy marriage.