With L-U-P-Emperor
Is the foundation's, I-beams and the antennas

from Lupe Fiasco – Failure Lyrics on Rap Genius

Meaning

I Beams are an important part of a building as they are responsible for bearing much of the load. Lupe is explaining that he is the structure. Plus, we all know that Lupe is *Beaming*

Note: This line begins the building theme.

The Emperor is also a reference to the previous line involving Yao Ming, who is Chinese, which has an emperor.. Kinda obvious but with Lupe you have to cover it all.

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