台灣民間的宗教信仰中，人數最多者為道教與佛教。部分的宗教祭祀行為，會產生環境污染的問題。金紙在家庭及廟宇中，雖然不是經常性的使用，但於特定時間中會一次性的燃燒使用較大量的金紙，而金紙的燃燒在無良好的通風、溫度及擴散不佳的條件下，會有不完全燃燒之問題產生，產生空污問題，對民眾的健康影響不容忽視。
本研究選取常用的市售金紙-壽金做為研究對象，並選擇三種不同之紙張原料(再生紙製金紙、竹製金紙、環保金紙)討論不同原料金紙所排放之微粒對於人體的危害程度。將三種不同原料金紙分別在不鏽鋼之金爐內燃燒後，以MOUDI分階採集金紙燃燒排放之微粒，再將所採集之微粒依可進入人體範圍(可吸入性、可進入肺部支氣管及可影響肺部之肺泡區)分成三階，利用與人體支氣管濕潤環境滲透壓與pH值相似的PBS進行萃取，萃取液分析萃取液中重金屬及PAHs含量，再利用正常人類肺部支氣管上皮細胞株進行細胞存活率測試(MTT Assay)、慧星試驗(Comet Assay)之生物毒性測試，來討論以PBS萃取金紙燃燒排放微粒與生物毒性之關係。
實驗結果發現，不同原料之金紙與燃燒的效率有關，紙質越細緻燃燒所排放之微粒就越少，每克金紙燃燒排放分別約為40.91毫克、21.63毫克、11.5毫克，其中環保金紙的錫箔比例最高，其排放微粒最少而殘留灰渣最多。三種金紙之微粒分佈皆呈單峰曲線，以可進入肺部支氣管之微粒最多，可影響肺部之肺泡區微粒最少，同一種金紙其生物毒性亦與微粒及Sn濃度呈正相關，以可進入肺部支氣管之微粒毒性最高。而三種不同原料金紙中，以再生紙製金紙排放微粒最高，生物毒性亦最高，而竹製金屬生物毒性最低，環保金紙因Sn濃度較竹製金紙高故生物毒性略高於竹製金紙。分析暴露細胞之萃取液中金屬成份發現三種金紙中再生紙製金紙所含之Sn濃度最高，環保金紙次之，竹製金紙最低。因此推測其生物毒性與Sn濃度有關。

Taoism and Buddhism are most popular in religious belief of Taiwan. In religious activity, burning joss paper as sacrifices made some environmental pollutant. The frequency of burning joss paper is unusual. However, great amount joss paper combustion at a time occurred in specific religious activity. Incomplete combustion of joss paper happened because of bad ventilation, uncontrolled temperature and bad diffusivity. It caused air pollution that will impact the human health.
In this study, we studied the health impact from hazardous particles of religious burning with three different common joss papers (recycled paper-made joss paper、virgin bamboo-made joss paper、large-area tinfoil-made joss paper). These three materials were burned in stainless steel-made gold-stove and collect the burning emission particles with MOUDI. The burning emission particles was classified as three parts base on the aerodynamic diameter of particles. Osmotic pressure and pH of PBS extraction buffer is similar with the condition of moist lung to simulating absorption of lung. The heavy metal and PAHs of PBS extraction buffer were analyzed. Uses the BEAS-2B line to carry on the MTT assay and comet assay, Discussion the relations with the joss paper combustion emissions particle by PBS extracting and the biological toxicity.
From experimental results, combustion efficiency is relationship with the materials of paper. Fewer burning particles was released from finer paper. The particulate generation from burning joss papers were ranged from 11.5 mg/g to 40.9 mg/g. The size distributions of particulates from burning joss papers were concentrated between 0.56 μm and 3.2 μm.
Particle distribution of three types of joss papers was in the unimodal curve, therefore, large amount of particles could enter the bronchial tubes in lungs of human. The effect of particles towards pulmonary region of lungs is the smallest. Particles that enter the tracheobronchial region of lungs have the highest toxicity. Direct proportional relationships are shown between biotoxicity, particles and concentration of Sn within certain type of joss papers. Among the three types of joss papers, joss papers produced from recycled paper-made joss paper had the highest emission of particles together with high biotoxicity while virgin bamboo-made joss paper showed the lowest biotoxicity. It was discovered large-area tinfoil-made joss paper contained higher content of Sn and increased the biotoxicity of such joss paper when compared with those made from virgin bamboo-made. Analysis on cell cultures exposed tests revealed extract of recycled paper-made joss paper had highest Sn concentration detected among selected type of joss paper. Large-area tinfoil-made joss paper contained Sn content lower than recycled paper-made joss paper and virgin bamboo-made made joss paper had the lowest Sn content detected. Therefore, it could be suggested that biotoxicity is related to the concentration of Sn in joss paper.

1.F.J.S. Dantas, J.C.P. de Mattos, M.O. Moraes, M.E. Viana, C.A.S. Lage, J.B. Cabral-Neto, A.C. Leitӑo, M. Bernardo-Filho, R.J.A.C. Bezerra, J.J. Carvalho, A. Caldeira-de-Araujo., 2002.Genotoxic effects of stannous chloride (SnCl2) in K562 cell line.Food and Chemical Toxicology 40,1493-1498.
2.Albini, A., Sporn, M.B., 2007. The tumour microenvironment as a target for chemoprevention. Nature Reviews Cancer 7, 139-147.
3.Correa, S.M., Arbilla, G., 2005. Formaldehyde and acetaldehyde associated with the use of natural gas as a fuel for light vehicles. Atmospheric Environment 39, 4513-4518.
4.Donaldson, K., Li, X.Y., Macnee, W., 1998. Ultrafine (nanometre) particle mediated lung injury. Journal of Aerosol Science 29, 553-560.
5.Hsiao, W.L.W., Mo, Z.Y., Fang, M., Shi, X.M., Wang, F., 2000. Cytotoxicity of PM2.5 and PM2.5-10 ambient air pollutants assessed by the MTT and the Comet assays. Mutation Research-Genetic Toxicology and Environmental Mutagenesis 471, 45-55.
6.Hughes, L.S., Cass, G.R., Gone, J., Ames, M., Olmez, I., 1998. Physical and chemical characterization of atmospheric ultrafine particles in the Los Angeles area. Environmental Science & Technology 32, 1153-1161.
7.Li, C.S., Lin, W.H., Jenq, F.T., 1993. Characterization of Outdoor Submicron Particles and Selected Combustion Sources of Indoor Particles. Atmospheric Environment Part B-Urban Atmosphere 27, 413-424.
8.Lin, T.C., Yang, C.R., Chang, F.H., 2007. Burning characteristics and emission products related to metallic content in incense. Journal of Hazardous Materials 140, 165-172.
9.Morin, J.P., Fouquet, F., Monteil, C., Le Prieur, E., Vaz, E., Dionnet, F., 1999. Development of a new in vitro system for continuous in vitro exposure of lung tissue to complex atmospheres: Application to diesel exhaust toxicology. Cell Biology and Toxicology 15, 143-152.
10.Oberdörster, G., 2001. Pulmonary effects of inhaled ultrafine particles International Archives of Occupational and Environmental Health 74, 8.
11.Oberdorster, G., Ferin, J., Gelein, R., Soderholm, S.C., Finkelstein, J., 1992. Role of the Alveolar Macrophage in Lung Injury - Studies with Ultrafine Particles. Environmental Health Perspectives 97, 193-199.
12.Collins AR, Dobson VL, Dusinska M, Kennedy G. The comet assay: what can it tell us?. Mutat Res 1997; 375:183-93.
13.Ramdahl, T., Alfheim, I., Rustad, S., Olsen, T., 1982. Chemical and Biological Characterization of Emissions from Small Residential Stoves Burning Wood and Charcoal. Chemosphere 11, 601-611.
14.Renwick, L.C., Donaldson, K., Clouter, A., 2001. Impairment of alveolar macrophage phagocytosis by ultrafine particles. Toxicology and Applied Pharmacology 172, 119-127.
15.Zhao, H.W., Barger, M.W., Ma, J.K.H., Castranova, V., Ma, J.Y.C., 2006. Cooperation of the inducible nitric oxide synthase and cytochrome P450 1A1 in mediating lung inflammation and mutagenicity induced by diesel exhaust particles. Environmental Health Perspectives 114, 1253-1258.
16.Zhao, Y., Usatyuk, P.V., Gorshkova, I.A., He, D., Wang, T., Moreno-Vinasco, L., Geyh, A.S., Breysse, P.N., Samet, J.M., Spannhake, E.W., Garcia, J.G.N., Natarajan, V., 2009. Regulation of COX-2 Expression and IL-6 Release by Particulate Matter in Airway Epithelial Cells. American Journal of Respiratory Cell and Molecular Biology 40, 19-30.
17.M.L.B. Assis, J.C.P. De Mattos, M.R. Caceres, F.J.S. Dantas, L.M.B.O. Asad, N.R. Asad, R.J.A.C. Bezerra, A. Caldeira-de-araujo, M. Bernardo-Filho.,2002. Adaptive response to H2O2 protects against SnCl2 damage:the OxyR system involvement.Biochimie 84, 291-294.
18.Ontoveros, J.L.,Clapp, T.L., Kosson, D.S., 1989. Physical properties and chemical species distributions within municipal waste combustor ashes.Environmental progress, Vol. 8, No. 3:200-208.
19.Ostling O and Johanson KJ, 1984. Microelectrophoretic study of radiation-induced DNA damages in individual mammalian cells. Biochem Biophys Res Commun 123:291-8.
20.Rojas E, Lopez MC and Valverde M., 1999. Single cell gel electrophoresis assay: methodology and applications. J Chromatogr B 722:225-254.
21.Tice RR, Agurell E, Anderson D, Burlinson B, Hartmann A, Kobayashi H, Miyamae Y, Rojas E, Ryu JC and Sasaki YF, 2000. Single cell gel/Comet assay: guidelines for in vitro and in vivo genetic toxicology testing. Environ Mol Mutagen 35:206-21.
22.Wiklund SJ and Agurell E, 2003. Aspects of design and statistical analysis in the Comet assay. Mutagenesis 18:167-75.
23.Singh NP, McCoy MT, Tice RR and Schneider EL, 1988. A simple technique for quantitation of low levels of DNA damage in individual cells. Exp Cell Res 175:184-91.
24.Hartmann A, Agurell E, Beevers C, Brendler-Schwaab S, Burlinson B, Clay P, Collins A, Smith A, Speit G, Thybaud V and Tice RR, 2003. Recommendations for conducting the in vivo alkaline Comet assay. 4th International Comet Assay Workshop. Mutagenesis 18:45-51.
25.Gichner T, Ptacek O, Stavreva DA, A comparison of DNA repair using the comet assay in tobacco seedlings after exposure to alkylating agents or ionizing radiation. Mutat Res 2000; 470:1-9.
26.Menzie, C.A., Potocki, B.B., Santodonato, J., 1992. Exposure to Carcinogenic Pahs in the Environment. Environmental Science & Technology 26, 1278-1284.
27.Kanury, A. M., 1994.”Combustion Characteristics of Biomass Fuels”, Combust. Sci. and Tech., Vol.97, p.469-491.
28.Battagli, N, Desider, U., Fiaschi, D., 1995.”A Biomass Combustion-Gasification Model: Validation and Sensitivity Analysis”, Transaction of the ASME, Vol. 117, p329-336.
29.Kayihan, F., Stanish, M. A. 1984 , Wood Particle Drying: A Mathematic Model with Experimental Evaluation.
30.Savi, M., Kalberer, M., Lang, D., Ryser, M., Fierz, M., Gaschen, A., Ricka, J., Geiser, M., 2008. A novel exposure system for the efficient and controlled deposition of aerosol particles onto cell cultures. Environmental Science & Technology 42, 5667-5674.
31.Yang H. H., 2005, Polycyclic aromatic hydrocarbon emissions from joss paper furnaces, Atmospheric Environment, pp. 3305–3312.
32.Dahl BL. Tronstad L. Spanberg L. Biological tests of a silicophosphate cement. J Oral Rehabil 1975;2(3):249-57.
33.Dahl BL. Tronstad L. Biological tests on an experimental glass ionomer (silicopoly acrylate) cement. J Oral Rehabil 1976;3(1):19-24.
34.Constanze Kno¨ rr-Wittmann, Arnd Hengstermann, Stephan Gebel, Jawed Alam, Thomas Mu¨ ller, 2005, Characterization of Nrf2 activation and heme oxygenase-1 expression in NIH3T3 cells exposed to aqueous extracts of cigarette smoke, Free Radical Biology & Medicine 39 : 1438 – 1448.
35.Arnd Hengstermann, Thomas Müller, 2008, Endoplasmic reticulum stress induced by aqueous extracts of cigarette smoke in 3T3 cells activates the unfolded-protein-response-dependent PERK pathway of cell survival, Free Radical Biology & Medicine 44 : 1097–1107.
36.Martha B. Furie, Jennifer A. Raffanello, Edna I. Gergel, Tracy J. Lisinski, Lori Dawn Horb, 2000, Extracts of smokeless tobacco induce pro-inflammatory changes in cultured human vascular endothelial cells, Immunopharmacology 47 : 13–23.
37.Hsi-Hsien Yang, Ray-Chen Jung, Ya-Fen Wang, Lien-Te Hsieh, 2005, Polycyclic aromatic hydrocarbon emissions from joss paper furnaces, Atmospheric Environment 39: 3305–3312.
38.朱玫瑰，台南市95年紙錢集中燒執行成果報告，台南市環境保護局，十月，2006。
39.內政部統計處，內政統計通報九十八年，六月，2009。
40.陳王癸，談台灣民俗-燒金銀紙，台灣文獻，第32卷第1期，158~162，1981。
41.陳啟新，冥紙史話，漿與紙，第十五期，31~38，1991。
42.董士誠，祭拜金銀紙錢燃燒煙塵廢氣調查與改善之研究，國立台灣大學環境工程研究所碩士論文，六月，2002。
43.楊奇儒，低污染拜香研發:拜香主要成分對拜香燃煙特徵之影響，國立成功大學環境工程研究所博士論文，六月，2006。
44.楊萬發、李曜全、莊桓齊、董士誠，祭拜金銀紙錢燃燒煙塵廢氣調查與改善之研究，台北市政府民政局，2001。
45.詹智遠，環境微生物處理重金屬之研究，東華大學生物技術研究所碩士論文，2000。
46.曾景來，台灣的迷信與陋習，武陵出版有限公司，1994。
47.楊萬發，事業廢棄物焚化爐設計與選用手冊，經濟部工業局，1996。
48.楊智成，木質燃料在燃燒爐內之燃燒狀況分析，國立台灣大學機械工程學研究所碩士論文，2000。
49.周文傑，燃燒金紙與拜香所產生氣態污染污染物及飛灰中金屬成份之分佈，國立成功大學環境工程系碩士論文，2007。
50.張嘉益，柴油引擎使用生質柴油排放氣膠微粒之多環芳香烴及其生物毒性研究，國立成功大學環境工程學系碩士論文，2009。
51.董芳苑，台灣民間宗教信仰，長青文化，1975。
52.劉還月，台灣民間信仰小百科「廟祀卷」，臺原出版，1994。
53.樓基中，玻璃業最佳控制技術研究及背景評估、研擬操作標準及規劃執行程序委託計劃，行政院環保署，EPA-79-02-55-245，1991。
54.羅玉雲，以靜電集塵裝置及濾袋集塵裝置處理紙錢焚燒排氣之研究，中山大學環境工程研究所碩士論文，2005。
55.李芝珊，奈米微粒生物特性評估，行政院國家科學委員會，2005。
56.趙木榮，螢光菌對空氣中半揮發性有機物之毒性測試方法建立及其應用，國立成功大學環境工程系博士論文，2001。
57.詹長權，大氣微粒毒性研究，環保署環保科技研究計畫， 1998。
58.詹長權、鄭尊仁， 大氣微粒毒性研究，行政院國家科學委員會，2001。
59.顧順榮，重金屬於都市垃圾焚化過程之濃度分佈及溶出特性，中央大學環境工程研究所碩士論文，1995。
60.林嘉明，拜香原料燃煙中多環芳香烴化合物之探討，國科會計劃報告，1996。
61.勞工安全衛生研究所網頁。
62.高雄市環保局，九十二年度空氣污染總量管制暨減量輔導計劃，2003。
63.英漢化工大辭典。