Once the player has the skill, they can construct a shrine for other players to use in their Pilgrimage Test. To construct the shrine, a player must first build a Small Construction Site and then pick a type of Pilgrim Shrine from the Pilgrim Shrine projects menu found on the Small Construction Site menu. The types of shrines available are based on the current inventory of the player building the shrine. That is, if the player has some quicksilver in their inventory, the option to build a Pilgrim Shrine for Quicksilver will appear.
The base amount of material needed to construct a Pilgrim Shrine is always 7 Green Sun Marble and then the player must also load in 7 times the amount of the total tithe of the specified resource. Using the above example of a Quicksilver shrine, and given that the player wants people to tithe 10 Quicksilver each time, the total cost of constructing the Pilgrim Shrine would be: 7 Green Sun Marble and 70 Quicksilver. If the player only wants other players to tithe 5 Quicksilver, then the total cost of construction would be only: 7 Green Sun Marble and 35 Quicksilver.
A player who owns the shrine will be able to collect tithes made at their shrine but not the intial construction cost resource.
(Why this information hasn't been put on .info or here on the wiki for so long I have no idea.)
Locations of Current Shrines Pilgrim Shrines