Both singers wrote the track alongside Ilya Salmanzadeh, Ryan Tedder, Omer Fedi, Henry Walter, and James Napier.

While introducing the performance, Madonna gave a speech about controversy, stating: "I'm here to give thanks to all the rebels out there forging a new path and taking the heat for all of it.

[5] Sam Smith stated the song is "very special to me", and continued saying: "Me, the QUEEN, and a group of some of the most talented people I know ... created this piece of music.

[5] Regarded as a "highly" or "much-anticipated" track by publications such as Rolling Stone, American Songwriter, New York Daily News, The Music and Metro Weekly,[11][14][13][15][16] "Vulgar" was released on 9 June 2023.

[23][24] Thematically, "Vulgar" explores the concept of embracing a provocative demeanor, and track about the beauty in being sexy and free, the power of self-expression, and "the importance of doing what you want while paying no attention to haters" according to Muri Assunção from the New York Daily News.

[27][23] Writing for NME, Liberty Dunworth called it a "sultry" single,[12] while Mey Rude from Out referred to it as a "sexy and slinky" song, "with a heavy beat perfect for grinding in the gay club at 2am".

[28] Sal Cinquemani, music critic of Slant magazine describes "it's messy, it's campy, and it's gloriously self-aware" and is a "very much a transgressive, capital-S statement" song but he felt "isn't spit-shined for mass consumption".

[30] Similarly, Hugh McIntyre from Metro Weekly said it "showcases the audacity that these two icons are renowned for", and while he called it an "undeniably a solid offering", editor continued saying "it fails to rank among the most remarkable compositions from either artist's repertoire", considering "the megawatt talent involved, it's a bit disappointing".