Former Wales captain Jones will, as expected, fill the second-row void caused by Bradley Davies' seven-week ban.
Davies, who was suspended for foul play during Wales' dramatic victory over Ireland last weekend when he recklessly tip-tackled Irish replacement Donnacha Ryan, has joined his fellow World Cup locks Luke Charteris and Alun-Wyn Jones on the international sidelines.
Charteris has a wrist injury, but Jones is set to begin his comeback after three months out nursing a toe problem on Friday night when the Ospreys face Edinburgh at Murrayfield.
And in a further triple fitness boost for Gatland, flanker Dan Lydiate has recovered from an ankle injury to reclaim the number six shirt, prop Gethin Jenkins has shaken off knee trouble to start and skipper Sam Warburton also features.
Warburton went off at half-time in Dublin with a leg injury, but he has been named to pack down alongside back-row colleagues Lydiate and Toby Faletau.
"Dan's return from injury is timely, and Ryan's versatility allows us to cover for Bradley with minimum disruption, with Lou Reed also giving us an extra option from the bench," Gatland said.
"Gethin brings a wealth of experience to the team, which is the main reason we have brought him in for Rhys (Gill), who is unlucky to miss out, with Paul James covering both sides of the scrum from the bench."
Jenkins, despite being hurt while on Heineken Cup duty for Cardiff Blues just 18 days ago, will win his 84th cap, taking over from Saracens loosehead Gill.
All Gatland's changes from Dublin are up front, as he predictably retains the back division en bloc that caused mayhem for Ireland's defence and conjured tries for Jonathan Davies (two) and George North.
But he warned: "We cannot afford to underestimate Scotland.
"The amount of possession and territory they had against England last weekend meant that they should have won the game, and they will come to the Millennium Stadium buoyed by that knowledge."
Wales have won the opening two games of a Six Nations campaign on just two previous occasions - in 2005 and 2008 - and each time they went on to win the title and Grand Slam.
Scotland, meanwhile, have not won in Cardiff for 10 years.
Wales backs coach Rob Howley said: "The standards we set in Dublin were high, and we want to attain that level throughout the Six Nations.
"We are playing particularly well at the moment, and it was a pleasing performance from the backs. We were accurate and took our opportunities well.
"The Six Nations is a magical championship, and the one thing we all know is that if you don't front up in a Six Nations game you can get beaten.
"Scotland should have beaten England. They will be obviously disappointed and they will want to go one better, which would obviously mean winning this game, so we must be ready for them."
And Wales forwards specialist Robin McBryde added: "Scotland created far more opportunities than England did. They were strong at set-pieces, and with a bit more composure and better decision-making they would have been home and dry.
"They are a bit wounded, and they will be keen to come to Cardiff and put up a good show. We left it late against them two years ago, and they will take heart from that.
"Scotland are very good at keeping hold of possession and they have some potent runners. They will look to get over the gain-line, hold on to the ball and put us under pressure.
"They like to play a quick tempo game, and they are dangerous with plenty of threats throughout the team, especially when the game breaks up and they get on the front foot.
"They will take heart out of the opportunities they missed against England, but we will take heart from the Ireland game, when we showed a lot of character.
"It is not the Wales of old when people questioned us before a game whether we were tough enough to get a result in Ireland. The players have pulled together and know what they are about.
"It is a job half done, and we have to back it up in what will be another tough encounter on Sunday."
Wales team: L Halfpenny (Cardiff Blues); A Cuthbert (Cardiff Blues), J Davies (Scarlets), J Roberts (Cardiff Blues), G North (Scarlets); R Priestland (Scarlets), M Phillips (Bayonne); G Jenkins (Cardiff Blues), H Bennett (Ospreys), A Jones (Ospreys), R Jones (Ospreys), I Evans (Ospreys), D Lydiate (Newport Gwent Dragons), S Warburton (Cardiff Blues, capt), T Faletau (Newport Gwent Dragons).
Replacements: K Owens (Scarlets), P James (Ospreys), L Reed (Scarlets), A Powell (Sale Sharks), L Williams (Cardiff Blues), J Hook (Perpignan), S Williams (Scarlets).
Scotland team: R Lamont (Glasgow Warriors); L Jones (Edinburgh), N De Luca (Edinburgh), S Lamont (Scarlets), M Evans (Castres); G Laidlaw(Edinburgh), C Cusiter (Glasgow Warriors); A Jacobsen (Edinburgh), R Ford (capt, Edinburgh), G Cross (Edinburgh), R Gray (Glasgow Warriors), J Hamilton (Gloucester), A Strokosch (Gloucester), R Rennie (Edinburgh), D Denton (Edinburgh).
Replacements: S Lawson (Gloucester), E Kalman (Glasgow Warriors), A Kellock (Glasgow Warriors), J Barclay (Glasgow Warriors), M Blair (Edinburgh), D Weir (Glasgow Warriors), S Hogg (Glasgow Warriors).
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