Ben Simmons continues to hold out ahead of his team's first preseason game Monday, and it could lead to a standoff with the Philadelphia 76ers, according to Jon Krawczynski and Kelly Iko of The Athletic.

"Sources say that Simmons has no intention of showing up," The Athletic reported. "The Sixers, at least for now, aren’t giving in."

The 76ers are reportedly holding $8.25 million of Simmons' 2021-22 salary in escrow and will deduct fines from it as the holdout continues, per Tim Bontemps and Brian Windhorst of ESPN. He will lose about $227,000 per game missed, starting with Monday's preseason matchup with the Toronto Raptors.

Simmons was reportedly aware of the financial ramifications of not reporting and stands by his decision. 

"We're in it for the long haul," a source told ESPN's Ramona Shelburne.

The 76ers do have options, with the Cleveland Cavaliers, Detroit Pistons, Indiana Pacers and Minnesota Timberwolves all reportedly still interested in the guard, according to Keith Pompey of the Philadelphia Inquirer.

On the other hand, Philadelphia seemingly doesn't want to part with the three-time All-Star without a significant return.

As Krawczynski and Iko noted, this situation differs from other recent player-team standoffs due to the fact the 76ers could be contenders with Simmons. The squad had the best record in the Eastern Conference last season and could return most of the rotation, including MVP candidate Joel Embiid. 

The Houston Rockets (James Harden), Minnesota Timberwolves (Jimmy Butler) and New Orleans Pelicans (Anthony Davis) all eventually traded their team's superstars to kick off rebuilds. The 76ers don't want to start their process over.

Philadelphia coach Doc Rivers recently said the team's plan was to get Simmons back:

Simmons still wants out after an offseason full of criticism and trade rumors.

Kevin O'Connor of The Ringer also reported the guard wants to go to "a team built around him on offense" instead of working as Embiid's No. 2.

It could cause things to get ugly before the issue is resolved with the first regular-season games set for Oct. 20 against the New Orleans Pelicans.