It records in detail the geographical environment, historical evolution, customs, politics and military of Penghu and Taiwan. Through on-the-spot investigation and data collection, the author systematically elaborates on the mountains, rivers, landforms, product resources, ethnic distribution, social systems, etc. Of the two places, providing important historical data for future generations to understand the conditions of Penghu and Taiwan at that time, and is an important document for the study of Taiwan's history and geography.