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“Wesley’s Theory” establishes the album’s theme by describing how racist American institutions upheld by white supremacy exploit Black creators for profit.
The first verse pictures a young Kendrick deluded by money, whilst the second is the perspective of “Uncle Sam” – a personification of the U.S Government and White America – trying to charm him.

The song’s title may be a nod to Wesley Snipes. The actor was embroiled in a tax fraud case throughout the 2000s and served a three-year jail sentence from 2010 to 2013. The U.S. Government stated Snipes was using “tax protester theory” in an attempt to get out of his charges.

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