“Us and Them’’ isn’t just the name of a Pink Floyd song. It’s a semantics issue facing Ray Allen entering Tuesday’s NBA opener.

Allen played for the Boston Celtics when they suffered a devastating seven-game defeat to the Miami Heat in last spring’s Eastern Conference final. Now, he’s with the Heat, who will be handed their championship rings before the game against the Celtics at AmericanAirlines Arena.

Perhaps it’s good Allen comes off the bench. Allen and former teammates won’t face the awkward situation of whether to offer a handshake or simply turn away before tipoff.

“That’s always the players’ prerogative,’’ said Celtics coach Doc Rivers, putting the burden on Allen. Asked what he would do if Allen extends his hand to him, Rivers said, “I like Ray. It’s not like I dislike Ray.’’

“I have no take,’’ Garnett said when asked Monday his take on Allen. “I’m going to play the game and get the hell up out of there. Period. Blank.’’

Forward LeBron James compared Allen facing the Celtics on Tuesday to the King’s December 2010 return to Cleveland after having bolted the Cavaliers as a free agent.

via Chris Tomasson of Fox Sports