The black and white impermanence and the bull-headed and horse-faced figures are the ghosts of the underworld in Buddhism. They are found in Han Buddhism. Black and white are originally representatives of yin and yang. The black and white impermanence is the ghost soldier who is responsible for the work of capturing souls and transferring the living people to the underworld after death. Therefore, one black and one white represent the two worlds of yin and yang. The bull-headed horse-faced ghost is responsible for the punishment and reward of ghosts in the underworld and their reincarnation. Buddhism advocates the equality of all living beings, so the cow and the horse are responsible for this task.
Since Buddhism has been introduced to my country for a long time, Buddhism has absorbed many Chinese mythology, philosophy, and even Feng Shui and fortune-telling theories of Chinese folk religion in order to survive in China. For a long time, many literati have made up myths about the Yangtze River Buddha and Taoism. Therefore, many people think that the underworld, the underworld, the ox-headed horse-face, black and white impermanence, etc. are regarded as Taoist gods and ghosts. This is wrong.