Being the Soul of Vaikundar is of the Paramatma or the Ultimate God, (see:Ayya Vaikundar) it was viewed that the Ultimate God or Ekam, the God beyond Consciousness incarnates here in the world. The Thiru Nadana Ula which was told by Sivan, which was a part of Akilam states it clearly. "An assemblage was rended by getting a great Assemblage which arose with its own intention and by the rended assemblage there formed a great world of righteousness and by which the kali destroys as it’s age is over." Here the 'Great assemblage' (assembled of the whole which exists in a globular shape) represents the Ekam or the Ultimate God which is beyond Consciousness, the 'rended assemblage' represents Vaikundar, and the ‘world of rightiouseness’ represents Dharma Yukam. This verse says that Vaikundar was the one by which Dharma Yukam created, and Vaikundar was rended by getting the power of Ekam without which kali would not be destroyed.
Immediately after the ceremony of avatar of Vaikundar, Narayana called Vaikundar "Your self is Sivan, your self is Vethan, your self is Thirumal and your self is the austerity, your self is Brahman and your self is the whole which exists." Vaikundar was also called as Muthalvan, which in Tamil means the one who formed first. Also as per the boons that Kaliyan claimed Narayana or any other else could destroy Kaliyan. This is also the reason which paves the way for the soul of the Ultimate Being to come as Vaikundar. During the Katuvai Sothanai, Vaikundar says that, "Iam the one who created the Ekam and Iam in every thing which exists. Since the trimurti was concealed into my self, myself is the soul of all living beings”. And also, in the event of Marriaging the Deities, Vaikundar unified into himself, Sarasvathi, Laksmi and also Parvathi and in addition, the ‘Goddess of Earth’ (Poomadanthai) and by which it was clearly stated that Vaikundar is the incarnation of Ekam ‘The Ultimate’, which is beyond all these.
The spirit of Narayana’s was in which the Ultimate soul installed. So on the other hand Vaikundar was viewed as Narayana, the Murthi Stage (i.e. the God with supreme consciousness). A verse in Akilam states that "The day on which Narayanar came as Vaikundar." Also as soon as the Santror born, (see:Santror Pirappu) the Seven Virgins felt that they had lost their purity. They tried to assemble the Ganga (water) in the shape of a ball, but they cannot. They not even look the face of their sons. They started performing austerity that’ Narayana who was the one who deceived them should marry them, and rule the world along with them. This was accepted by Thirumal. And for this reason Vaikundar marry the Seven Virgins during his Avatar. This is the part at which Ayya Vikundar is highly focused as Narayana in Akilam.
Also, when Kroni was fragmented into six, Sivan told with Narayana, " All the six fragments will take birth as Asuras in each Yukams and you have the responsibility to destroy him by taking birth in world." This is greatly described in Akilam One. Then, Akilam says that in the Dharma Yukam Vaikundar rule the world along with the Seven Virgins and Santror Makkal. Accordingly, it was stated that Vaikundar is Narayana himself who incarnated.
According to Akilam the Spirit of Narayana and the Soul of Ekam collectively installed into the body of a human born to Ponnu Nadar and Veilal. And for an Incarnation, the body is of equal importance as the Soul and Spirit. Akilam narrates it as "Satam Pirakka Lokam Thattu miga Maari", At the very moment the body took birth, the situation of the whole world changed. By considering the Soul, Vaikundar was called as Ekam, by considering the Spirit he was called Narayana. As so, by considering the body he was called as Son by Narayana. Because the body take birth in the lineage of Santror who were the children of Narayana.
And Vinchai is the part where this view could be ultimately found. Both in the First as well as the Muttappathi Vinchais, Ayya Vaikundar was called by Narayana with a high fatherly affection. And also Vaikundar called Narayana as Father. In this fact, it is nottable that before the incarnation (ie.before the soul of Ekam and spirit of Narayana installed into the body) Narayana in the sea, called the body as "My dear son", because the body was given birth by Veiyelal in the dynasty of Santror, the children of Narayana.