God's Judgment, Man's Sin
The phrase "I will harden Pharaoh's heart" is theologically complex. Commentator John Calvin explains this isn't God creating sin, but executing a just judgment. He distinguishes between Pharaoh's sinful, willful obstinacy and God's sovereign act of hardening that heart as a judgment. God's action works in tandem with, and as a consequence of, Pharaoh's own rebellious choices.