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The venue is expected to be the MGM Grand in Las Vegas.
A rematch had been speculated for years after the two met in a ballyhooed 2015 fight.
The American is set for a stunning detour into the world of mixed martial arts after signing with Japanese promoters RIZIN Fighting Federation.
The former five-division world champion's promotional company, Mayweather Productions, confirmed on Twitter that he had made the offer, and several local media reports have said the family have accepted.
Juventus forward Cristiano Ronaldo ($109 million), Paris Saint-Germain forward Neymar ($105 million), Mexican boxer Canelo Alvarez ($94 million) and Swiss tennis great Roger Federer ($93.4 million) rounded out the top five.
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