This song is a tribute to Stormzy's mother, Ms. Abigail Owuo. Stormzy talks about all the hardships they went through and that now because of his success, his mum can live lavishly and afford "100 bags." The rapper told The Fader:
"I always wanted to do a tribute to my mum on the album. An album is very personal, and my mum is very important in my life. Obviously everyone loves their mum innit, it's a universal thing. But with me, that was always my long-term goal: to make my mum proud. So it's only right that I talk about it on '100 Bags.'"
The song opens with a voicemail from Abigail Owuo addressed to her son.
With a title like 100 Bags the song sounds like it's going to be a typical rap number about drugs or money. Stormzy recalled to The Guardian: "(Rapper) Ghetts came in and he was like, '100 Bags!' And I was like, 'Before you start giving me gun fingers and salutes, you've got to hear it first.'"