本幅為十殿閻王圖之第十殿，描繪殿中判決亡魂投生六道輪迴的景象。圖中上方轉輪王正於堂上審判亡魂，身旁有文判官持簿查核，案前則有武將與鬼差隨侍於前。後方殿堂楹柱懸掛「無義錢財湯潑雪」之上聯，未出現的下聯應為「儻來田地水推沙」。右側殿旁畫有「轉劫所」，乃亡魂受審定錄後依功過投胎的轉生之處。案桌前的大堂上有兩位亡魂被反手綑綁而跪，分別被鬼卒披上馬皮和牛皮，意味將投胎至畜生道；堂下不遠處則有一地府差吏身背旗令，前來傳遞公文。其下為生前行善的亡魂，正分配領取官帽，意味將頂戴官帽投胎人間為官。畫面最下方為「補經所」，有冥官在此進行查校；隊伍前方的僧人手持紙卷，因代人拜誦經懺卻遺漏字句，即須補誦生前錯漏的經藏字句；後方男女老少等一般在家信眾，若屬拜念經咒、佛號存心不誠，亦須到此補漏經句；倘若一念誠心則可免除。
臺灣所見的十殿閻王圖，多懸掛於一般喪葬儀式或功德法會等超薦的場合中，既表現亡者，通過十王的審判和地獄種種的情狀，亦讓生者觀之而心生警惕。由於警世意味濃厚，圖中對刑罰的可怖與罪魂的慘況著墨尤多，乃為了使人警惕報應難逃，而切莫作諸般惡行。

This picture is about the Tenth Temple of the Picture of Ten Yama Temple, depicting the trial of the dead, who are allowed to take the six paths of reincarnation. On the top of the picture, the Zhuanlun Wang (King of Wheel) is judging the dead. There is an official checking the facts on the book at a side. In front of the desk, there are an armed officer and ghost guards attending. On the right of the hall, there is the sign “Jie Suo” (catastrophe hall). It is where the dead are trialed and are allowed to reincarnate depending on their sins and conduct. The people in front of the desk are sentenced with different verdicts depending on their conduct during their lifetime. Some of them are sentenced to reincarnate as livestock and some as officials. Some of them are required to chant more sutras as a remedy.

審判元素

轉輪
Six Paths

轉輪盤是輪迴轉世到人間的通道，盤上有牛、豬、蠍子、老鼠和蜈蚣等昆蟲牲畜，藉以論斷亡魂轉世投胎的貧富貴賤。
The Wheel of Six Paths is the path to reincarnation. There are different creatures on the wheel, such as cattle, pig, scorpion, rat, and centipede, to determine what one reincarnates in the next life.

轉輪王
King Zhuanlun

轉輪王是十殿閻王中主司輪迴轉世者，他依據生前的功過善惡來判決亡靈轉世後的去處。
King Zhuanlun is the lord of reincarnation in the Ten Kings of Hell. King Zhuanlun determines what the dead would be in the next life based on their deeds in the previous life.