Which ingredient is responsible for balancing the bitterness of hops?

Malt is the ingredient responsible for balancing the bitterness of hops in beer. It contributes to the perceived sweetness and body of the beer, which helps to mitigate the bitterness imparted by the hops. Malt provides fermentable sugars during the brewing process, which yeast then converts into alcohol, but the malt itself also contributes flavors ranging from sweet to rich, and a certain level of residual sugars that can help balance the overall taste profile of the beer.

In various styles of beer, particularly those that are hop-forward like IPAs, the right amount of malt can provide a necessary counterpoint to the hop bitterness, enhancing the overall flavor and drinkability of the beer. Without this balance, the beer might be overwhelmingly bitter, making it less enjoyable for most drinkers.