The Cincinnati Bengals are just hours away from playing in their second straight AFC Championship Game. However, no matter the outcome, whenever the Bengals' season ends, they have to decide on one key defender who is entering free agency.

Safety Jessie Bates has been a reliable commodity for the Bengals over the last five seasons, starting all 79 games he's played in and never logging less than 95% of the team's defensive snaps. Although his 71 tackles in 2022 were a career low, he posted a career-high four interceptions.

Despite this reliability and production, Pro Football Focus listed the Atlanta Falcons as the team Bates will play for next season.

Jonathan Macri on Bates:

"Bates’ future with the Bengals seems to be nearing an end. He played this season on the franchise tag, and the team doesn’t seem entirely serious about negotiating a long-term extension to keep him around.

"The Falcons, meanwhile, finished in the bottom five in yards allowed per coverage snap (6.74) and defensive stops against the pass (72) this past season. In the midst of a rebuild, they can solidify their backend by locking up a top safety like Bates to pair with 2021 second-round pick Richie Grant, who is coming off his first season in a full-time role. Bates is just two seasons removed from earning the highest overall grade at his position in 2020 (90.1), and after a down year in 2021, he was able to bounce back in 2022 to a level of play that most expect from the former second-round pick.

"Bates finished in the top 15 at his position in overall grade (76.8) and run-defense grade (84.8) while posting a strong 72.9 coverage grade (tied for 21st). The Falcons do not have a shortage of team needs this offseason, but the rebuild could pick up speed, especially on defense, with the addition of the 26-year-old Bates."

This is the reality of the NFL. Sometimes, players and the teams they play for just don't see eye to eye when it comes to the financial side. For the player, the feeling of not being appreciated can sink in, and that can make it all but impossible for the two sides to find a common ground.

Bates has earned a big payday in 2023, which can't be denied. The flipside is that the Bengals drafted Daxtin Hill last April which gives them insurance in case the situation with Bates doesn't work out.

The Bengals could franchise tag Bates again in an attempt to possibly get something done after next season. However, that would cost the Bengals even more than the $12.9 million they paid Bates in 2022, and that seems highly unlikely.

Feature image via Kareem Elgazzar-USA TODAY Sports