Following the release of "The 7 Day Theory," Tupac's contract with Death Row Records would have been completed. 'Pac then planned on the creation of his own record company, Makaveli Records. This company would have been another notch in the same belt that controlled Euphanasia, 'Pac's production company, and 24/7, a company 'Pac planned to use as a funnel for his work in music, videos, and script writing.

Artists to be signed in the initial days of Makaveli Records were 'Pac himself, the Outlawz, Ghetto Starz (an offshoot of the 'Lawz), Greg Nyce, and Smooth (PYT). But before these dreams could be realized, 'Pac was killed.

Although the formation of Makaveli Records has often been a source of theory when it comes to whether or not Marion "Suge" Knight was involved in the killing, it has been often said that Makaveli Records would be a subsidiary of Death Row Records, which would eliminate the Suge theory on that basis.

Another interesting aspect of Makaveli Records was the company logo. Because the diamond above the I in Makaveli has 7 points, references to the Bible can be associated with it. The following is taken from the Book of Revelations 1:16:

"In his right hand he held seven stars, and out of his mouth came a sharp double-edged sword. His face was like the sun shining in all its brilliance. 17, When I saw him, I fell at his feet as though dead. Then he placed his right hand on me and said: "Do not be afraid. I am the First and the Last. 18, I am the Living One; I was dead, and behold I am alive for ever and ever! And I hold the keys of death and Hades. 2:8, "To the angel of the church in Smyrna write: 'These are the words of him who is the First and the Last, who died and came to life again. 10, Do not be afraid of what you are about to suffer. I tell you, the devil will put some of you in prison to test you, and you will suffer persecution for ten days. Be faithful, even to the point of death, and I will give you the crown of life. 11, He who has an ear, let him hear what the Spirit says to the churches. He who overcomes will not be hurt at all by the second death. 12, "To the angel of the church in Pergamum write: 'These are the words of him who has the sharp, double-edged sword. 3:1, "To the angel of the church in Sardis write: 'These are the words of him who holds the seven spirits of God and the seven stars. I know your deeds; you have a reputation of being alive, but you are dead."