Lingxiao Treasure Hall is a newly constructed building behind Main Hall and it is the highest structure in Guandu Temple. On the fifth floor, Three Great Emperor Officials are worshipped, as well as altars of Southern Dipper Star Lord and Northern Dipper Star Lord on both sides. Other than the main hall on the fifth floor, there are two other rooms with the left worshipping Imperial Lord of Eastern Florescence (Donghua Dijun), and on the right, Golden Mother of the Shining Lake (Yaochi Jinmu).
Moving up to the sixth floor is the altar of Heavenly Emperor; the altars of Ultimate Yang (Taiyang) Star Lord and Ultimate Yin (Taiyin) Star Lord on both sides. The decoration and renovation of Lingxiao Treasure Hall highlights the efforts of Guandu Temple for the arts in recent years. Other than the hip roof, stone lions and dragon pillars, the walls are exquisitely carved. There are lamps carved in the shape of flower baskets, Chinese lion bases on que tis, and the elaborate carving on the ceiling.
The essence of such delicate artistic works is the woodcarving inside the hall which uses a thousand-year old camphor and antrodia wood. The wood is used in its original form and then carved. As the space between the upper and lower floors has been raised, it gives a spacious and towering effect. As the woodcarving has been glossed with transparent paint instead of the traditional gold-foiling, we can still see the original colour of the wood which gives a simple but elegant feel.