Connection to the goddess
Matsu, though named after the goddess Matsu, is written with a different character that has a different tone. But the Matsu Islands are not the birthplace of the goddess as the human Lin Muoniang -- Meizhou Island is -- but her death place (on a seaport named after her on Nankan Island).
The Matsu Nankan Heavenly Empress Palace (馬祖南竿天后宮), a temple dedicated to the goddess, contains the sarcophagus of Lin Muoniang. It is, however, not as popular as the Meizhou temple.
Most Taiwanese pilgrims to Meizhou start off their journey in Matsu Islands because they are the closest ROC-controlled base to Meizhou, which is controlled by the PRC
See also: Political divisions of the Republic of China
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