Through a long history of meme culture, I believe it actually originates from this: https://knowyourmeme.com/memes/events/kevin-durant-mvp-speech

So, the guy was given an award for Most Valuable Player on his team, but in his speech, he basically said that his mum should get the award, and therefore is the 'real' MVP, the person that actually contributed the most to the success of the team.