Philadelphia 76ers star James Harden is declining his $47.4 million player option for the 2022-23 season and intends to return on a contract in free agency that gives the team financial flexibility to bolster the roster, according to Shams Charania of The Athletic.

Philadelphia 76ers star James Harden is declining his $47.4 million player option for the 2022-23 season and intends to return on a contract in free agency that gives the team financial flexibility to bolster the roster, sources tell @TheAthletic @Stadium.

— Shams Charania (@ShamsCharania) June 29, 2022

Shams later added that Harden’s sole focus is to win a title in Philadelphia next season. Harden returned to his workout and on-court regimen much sooner than usual this offseason, pouring his full focus on 2022-23 and a championship run.

Harden’s sole focus: Win a title in Philadelphia next season. Harden returned to his workout and on-court regimen much sooner than usual this offseason, pouring his full focus on 2022-23 and a championship run. https://t.co/8muicTaJx6

— Shams Charania (@ShamsCharania) June 29, 2022

Harden re-signing for less money opens the door for Philadelphia to potentially to have the non-taxpayer mid-level exception worth three years and 10.3 million per year, which they reportedly hope to use on PJ Tucker, according to Marc Stein.