The hymn praises Madhvacharya as the third incarnation of the god of the wind, Vayu, after Hanuman and Bhima, a belief held by members of the Madhva tradition.
[1] Legend has it that during daily puja done by Madhvacharya in the sanctum sanctorum of Udupi Sri Krishna Temple behind closed doors, Trivikrama Panditacharya used to recite the Dvadasha Stotra outside.
However, one day, Trivikrama Panditacharya got increasingly curious as the sound of bells was not heard even after a long time.
He peeked through the door, and to his amazement, found Madhvacharya performing puja to Rama as Hanuman, to Krishna as Bhima.
It is common to recite the Vayu Stuti by beginning and ending it with the Narasimha Nakha Stuti, a short two-paragraph composition by Madhvacharya praising Narasimha, a practice regarded to have been recommended by Madhvacharya.