The small temple takes the name of an ordinary squire as Tan Yue. As for large Taoist temples, most of them have high-ranking officials as the masters of merit.
In ancient books, we can often see the two concepts of Tan Yue and Merit Lord. The popular explanation for this is the donor, which generally refers to the person who donates money to the temple. The difference is that for small temples, ordinary squires are called Danyue. In large Taoist temples, high-ranking officials are often the main meritorious deeds.