The Philadelphia 76ers are beginning to figure things out on the offensive end, scoring at least 123 points for the fourth consecutive game to defeat the Sacramento Kings 123-103 on Tuesday.

Joel Embiid top-scored with 31 points on 10-of-16 shooting, while James Harden set the table with 15 assists to go with his 21 points (seven-of-13 shooting), seven rebounds and five steals.

In fact, all five 76ers starters finished better than 50 per cent from the field, combining to shoot 33-of-56 (58.9 per cent) from the field for 94 points.

For the season, the 76ers own the 13th-best offense at 112.4 points per 100 possessions, but in these past four games they have raised that to 118.6 – the fourth-best figure over that span.

The key factor in the return of their offensive firepower is the return of James Harden – who returned from a five-week absence exactly four games ago, and has averaged 11.7 assists per contest since.

Embiid pointed to Harden's ability to generate open looks for his teammates when he spoke to reporters after the game.

"We're playing pretty well offensively," Embiid said. "James is doing a great job getting everyone easy shots. 

"My teammates are doing a fantastic job moving the ball and being in the right spots. That's what we've got to do.

"All we have to do is stay healthy – but we're not there yet. We have a long way to go."

Philadelphia head coach Doc Rivers agreed that the offense has found its groove.

"Really the last two games," he said. "We're in the 120s, shooting over 50 per cent, the ball’s moving, the floor is wide open – that’s exactly what we’re talking about. 

"Tobias had nine assists tonight, James had 15. It just says that they’re moving the ball, they’re playing together, our spacing is correct, and it’s good to see."

Harden, who is averaging over 10 assists per game for the fourth consecutive season, expanded on exactly what constitutes an efficient offense.

"I think offensively, it’s just knowing what we’re trying to accomplish possession by possession," he said. "That’s the most important thing. 

"If we’re out here and everybody’s on different pages and have their own individual agendas, and that goes for any team, the offense isn’t gonna be successful. 

"It doesn’t matter how many great guys you have on the team, so I think just knowing what we’re trying to accomplish and just going out there and doing our best job to accomplish it on both ends of the ball.

“For me, individually, I just try to pick up the pace, get the ball up as fast as we can before Joel gets down there, and once he gets down there, we know what to do.

"Guys are doing a great job of just moving their bodies, finding open spots, and then I’m just trying to hit them on target."

The 76ers have now won three in a row to improve their record to 15-12, and sit fifth in the Eastern Conference.