It has been speculated that the patron and destinee was Isabella of France, wife of Edward II, or that the book may have been made for one of their daughters, Joan of the Tower.

[6] Previous scholarship has traditionally hypothesised that Isabella of France was the patron due, in part, to evidence of or arguments for her ownership and patronage of various other illuminated manuscripts.

Kathryn Smith makes the case that Philippa of Hainault, wife of Edward III, was the patron of the Taymouth Hours, instead.

[6] Smith also builds her hypothesis on analyses of the "portraits" in the manuscript, especially the crowned and wimpled woman wearing a translucent veil and the uncrowned man portrayed at Matins of the Holy Spirit (fol.

One of Smith's main textual sources is an entry in Philippa's Wardrobe Book of the Household from October 1331, which records a payment to the artist Richard of Oxford.

The purpose of these books were to provide private owners with prayer materials, which could be read and recited during certain times of the day, month, season, and liturgical year.

[4] Marginal scenes with religious prayer text written in Anglo-Norman make up the body of secular illustrations in the Taymouth Hours.

The story of Bevis of Hampton, the protagonist of an English verse romance tale, is transposed visually on the folio pages 8v to 12.

Another Matter of England romance character seen on folio pages 12v to 17 is Guy of Warwick, a figure who takes on a similar literary role such as Bevis of Hampton.

[6] Both secular poems were extremely popular at the proposed time of construction of the Taymouth Hours, and have appeared in other manuscripts up until the early 16th century.

[6] Kathryn Smith points to the inclusion of these popular Matter of England characters in the manuscript as suiting the idea of Eleanor of Woodstock as the book's original intended recipient, because Guy of Warwick and Bevis of Hampton were "quintessentially English" in their characterisation and could have served as a "comforting reminder of home" for Eleanor, had she ever received the manuscript and had she taken it with her to her adoptive land.