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The Dakshinamurthy Stotram expounds the theory or philosophy of Advaita Vedanta. It was written by Adi Shankara.
Dakshinamurthy is an incarnation of Shiva, the supreme god of knowledge. Dakshinamurthy is an aspect of Shiva as a guru of all types of knowledge, and bestower of jnana. This aspect of Shiva is his personification as the supreme or the ultimate awareness, understanding and knowledge. This form represents Shiva in his aspect as a teacher of yoga, music, and wisdom, and giving exposition on the shastras.
The meaning of Dakshinamurthy is 'the one who is facing the south direction'. He sits under the auspicious vata vruksha facing the south direction to give knowledge. Sri Dakshinamurthy guides the Cyclical courses of Srishti (creation), sthiti (preservation), samhara (amalgamation), tirobhava (suppress on) and anugraha (revealing true knowledge). As we know, Indian tradition and culture revere the teacher or Guru much like God. Sri Dakshinamurthy is also worshiped as the ultimate Guru who truly illuminates the world
with cosmic knowledge that lights the soul.
Invoking Him is akin to paying obeisance to knowledge, wisdom and perceiving the path of true enlightenment.