The philosophy of U-Theatre is rooted in "Zen Drumming (禪鼓)," which has flourished in Taiwan's unique religious culture called " Tao and Art as One (道藝合一)" meaning the fusion of martial arts and performing arts. Upon learning U-Theatre's decision to cease production temporarily, the RC team took the initiative to contact them and offer support through an outdoor tour. The idea inspired and resonated with the RC team's work in logistics: first, the simple yet powerful form of drumming can still shine on the international stage, and it is hoped that our colleagues can also shine even in monotonous basic work; second, the performances are nearly impervious to weather conditions which have similarities to shipping services.

Later on, U-Theatre faced difficulty finding a new base to accommodate its spirit. Therefore, the support for U-Theatre was adjusted to a location search plan, accompanying them in their search throughout Taiwan. Finally, they decided to settle in Jinguashi (金瓜石) and obtained permission to set up an environmental theater in the abandoned mining area on the mountain. Originally, the theater was planned to be located near the Gold Mine Museum, but they unexpectedly leased a place in ShueiNanDong (水湳洞). U-Theatre's spirit is to coexist with the ecological environment, and they were well aware that even if they moved into ShueiNanDong (水湳洞), they would not be able to drive the development of the surrounding community on their own. As a result, the idea of "Lighting up 13 Layer Remains" to revitalize the area was born.

The idea of Lighting up 13 Layer Remains had never ceased, but due to various obstacles and a lack of motivation, such as the fact that the property belongs to Taiwan Power Company and is located in a pollution control zone where development is prohibited by law, the plan could not move forward. However, the RC Foundation has always seen itself as a "risk taker". They first enlisted the help of international lighting design master Zhou Lian (周鍊) to create a complete plan and animation setting a bottom line. If they were unable to move forward, the worst-case scenario was to release the animation and continue to work together.

After the design was completed, a lengthy and multi-party lobbying effort was launched, targeting Taiwan Power Company, the Environmental Protection Administration, the New Taipei City Government, central ministries, The General Association of Chinese Culture, and even legislative members. Only after the public art department of Taiwan Power Company, led by Hou Li-wei (侯力瑋), proposed the project from within, the Lighting of 13 Layer Remains was able to be realized with full understanding from all parties. However, this is still not the end point of their vision.