Temple

Temples are locations, that can be created from meeting areas. Temples can be dedicated to any deity at least one of your dwarves worships, or to "no particular deity" making it a place for anyone to worship whomever they want or meditate on whatever. Currently there are no known incentives to make dedicated temples for a particular deity.

Temples require instruments and thus need containers to store them. Temples also require a certain amount of empty floor space (called dance floor), same as taverns. Performers can also be assigned to temples to perform sacred dances.

Being able to commune with their deity or meditate gives a serious enraptured stress decrease to the dwarves. Not having a designated place to pray, on the other hand, makes them sad or distracted. Thus, making a temple early on might be a good investment for your fortress, even more so if you're going through difficult times.