Hoya, or Master Tiger in local Taiwanese dialect, is often seen sitting next to or under the altar at the shrine of Land God (or Tudigong in Chinese) or Lord Cheng Huang (or Cheng Huang Yeh in Chinese).
He is the guard of the Land God or Lord Cheng Huang shrine, depending on where you see it. There is another saying that he is the lord’s ride and the guardian of children.
As folklore tells, Hoya is a beast of wealth. Thus, the author refers Hoya to wealth or richness, as the name Hoya pronounces very similar to hoya, which is to be rich in local Taiwanese dialect.