Following a thorough investigation by the league, including an interview with Harden, it was determined that these comments were directed at his perception that the 76ers were not willing to accommodate his trade request.
"Daryl Morey is a liar, and I will never be a part of an organization that he's a part of," Harden said during a visit to China. "Let me say that again. Daryl Morey is a liar, and I will never be a part of an organization that he's a part of."
As per Shams Charania's report, the perspective on the entire situation takes a slightly altered stance.
In conversations with NBA investigators, Harden's account reportedly diverged from the initial understanding. He clarified that he referred to Daryl Morey as a "liar" not due to a failure to present a more lucrative deal during the offseason, but rather because Morey had assured Harden of a prompt trade following his decision to exercise the option for the last year of his contract.
Harden's performance for the past season encompassed an average of 21.0 points, 10.7 assists, and 6.1 rebounds across 58 games.