Time Out says
Built in 1728, this is the oldest Chinese temple in Penang and is also known as Kuan Yin Teng Temple. As you enter, you will be struck by the scent of sandalwood incense and will be able to see devotees performing their sacred rituals. The temple is especially popular during the yearly Goddess of Mercy feast which commemorates Kuan Yin’s birth, initiation and her attainment of the state of nirvana. The temple also houses other deities including Tua Pek Kong, Hor Ya and Tai Sui.