Floyd Mayweather Jr. remains unwilling to face Manny Pacquiao in a potential record-breaking bout, but the undefeated American continues to talk about the Filipino boxing icon.

During his visit in South Africa, Mayweather took a swipe at his rival once again. The reigning pound-for-pound king said that Pacquiao is desperately looking to fight him, knowing that the big-money bout will be his way out of his current financial woes.

Mayweather is referring to the IRS tax issues Pacquiao is facing along with a separate tax evasion case against him in the Philippines, where most of his assets and bank accounts have been withheld by Philippines' Bureau of Internal Revenue.

"All of a sudden, he loses to Timothy Bradley, he loses to Marquez, he has tax problems now. So, two losses and tax problems later, now he all of a sudden wants to say: 'You know what? I'd do anything to make the fight happen,' when he's really saying: 'Floyd, can you help me solve my tax problems, get me out of debt?'" Mayweather said via BoxingScene.

The 36-year-old native of Grand Rapids in Michigan added that Pacquiao had his chance, but he let go of that opportunity.

Mayweather cited his previous offer to Pacquiao -- a guaranteed $40-million purse -- which was turned down by Pacquiao, who pushed for a 50-50 split.

"I offered Manny Pacquiao the fight before," Mayweather stressed. "We didn't see eye to eye on terms. Years later we come back and I try and make the fight happen again. I offer him $40 million. He said he wanted 50-50. So we didn't make the fight happen."

Mayweather also insisted that Pacquiao needs him more than Mayweather needs Pacquiao, contrary to what boxing analysts are saying. The reigning middleweight champion said that he can get huge pay-per-view numbers even without Pacquiao as proven by his previous fight against Saul "Canelo" Alvarez.

"So, as far as my fight with Canelo, they said Floyd Mayweather's record could never be broken without the Pacquiao fight and as you have seen what we did, the fight done crazy numbers," Mayweather said.

The Mayweather vs Canelo showdown reportedly generated more than 2.2 million buys -- the second-highest in boxing history -- while also setting the record for domestic PPV revenue with $150 million.