在人們的生活中，宗教不只提供精神上的鼓勵、慰藉，同時亦包含許多物質層面的部分。其中，宗教物質或聖物的交流，更常見於歷史的紀錄之中，而在現代資本主義的脈絡下，則出現了「宗教消費」。本研究以新一代宗教物質—龍宮舍利—為主軸，以台北建國玉市、能量寶石店面為田野地，訪談龍宮舍利的持有者：經銷商、零售商及一般消費者，並搭配問卷調查，以量化研究比較龍宮舍利與舍利兩者差異。本研究首先追尋龍宮舍利的崛起過程，包括佛經中所記載的舍利與龍王、泰國產地相關的二手資料分析，及龍宮舍利跨海來台的故事。重點在於龍宮舍利的命名及傳說由來，是為聖化此物的關鍵第一步。其次，龍宮舍利在臺灣的流通，並非仰賴教團或僧人的推廣，而是由佛教文物銷售者建立其消費市場及機制。同時，透過消費者的回饋，經銷商逐步完整建構龍宮舍利的分類、功能、特性及真偽辨識等，並強化龍宮舍利的衡量判準與應用方式。此外，龍宮舍利的持有者亦自發性成立、加入社群網站，作為經驗與心得的分享交流平台。接續，龍宮舍利帶給持有者的靈驗經歷，使龍宮舍利的功效或是神蹟，並非僅能夠過語言文字來理解與流傳。此種神秘經驗，加強持有者對其的信心及依賴，亦成為現代宗教物質或聖物「顯聖」的一種印證方式。由訪談與問卷量化的結果顯示，在受訪者的概念中，龍宮舍利與舍利僅存在細微的差異。透過這些訪談記錄及統計數據，本研究認為，可進一步定義龍宮舍利確為一現代的新造聖物。 / Religion not only provides spiritual encouragement and consolation, but also brings a number of material aspects to people in their everyday life. Among them, exchanging of religious artifacts and sacred object is often seen in the historic record, while in the context of modern capitalism, Religious consumerism emerged. The current research focuses on a new generation of religious artifact “Long Gong Sarira” (Sarira from the Palace of the Dragon king), taking the Taipei Jianguo Jade Market, energy gem stores as samples for field research, interviewing holders of Long Gong Sarira, which are the distributors, retailers and general consumers, combined with a quantitative research with questionnaires to compare the differences between Sarira and Long Gong Sarira. The first part of this study introduced the origins of Long Gong Sarira, including secondary data analysis of Sarira and the Dragon King recorded in the sutra, information about the place of origin in Thailand, as well as the story of how Long Gong Sarira crossed the sea and entered Taiwan. The naming and the origin of the legend of Long Gong Sarira play a crucial step in sanctifying the artifact. Further, the exchanging of Long Gong Sarira in Taiwan was not promoted by religious groups or monks, but by the retailers who builds its own consumer market and mechanisms.At the same time, through consumer feedback, retailers gradually build a complete classification of Long Gong Sarira, with their functions, characteristics and identifying the authenticity, etc., and to strengthen the criterion measurements and application methods. In addition, the holders of Long Gong Sarira spontaneously form and join social networking sites as a platform to share their experience and knowledge. The mythical experience of Long Gong Sarira’s holders made believe that Long Gong Sarira brings effects and miracles; however, it is beyond the description with words. These experiences enhanced the holder’s confidence and dependency, becoming a proof of ‘hierophany’ in modern religious artifact or sacred objects. Results from qualitative and quantitative data revealed that Long Gong Sarira can be defined as a new sacred object in modern religion.