The Fijian is in his second spell with the club and has been a fans favourite since joining initially in 2012.
The 29-year-old has scored 34 tries in his 99 appearances for the club so far, including a hat-trick off the bench in his last outing against the Ospreys.
Matawalu will start in a back-line that also features three members of the Scotland squad that lost to South Africa last weekend.
Scottish Rugby Academy player Stafford McDowall impressed in his performances against Munster and Ospreys and retains his spot at inside centre, once again combing with Nick Grigg who was named Man of the Match at the Liberty Stadium.
Callum Gibbins will captain the side from the openside.
On the bench, Tim Swinson has returned from injury to be involved for the first time this season.
"It'll be a proud day for Niko (Matawalu) and his family making his 100th appearance and hopefully we'll see that bit of magic from him with ball in hand that we know he's capable of.
"We've been on the road a lot and we've played pretty well, but we love playing at home and we're looking forward to getting back in front of a Scotstoun crowd tomorrow night."
Alex Allan (Scotland), Fraser Brown (Scotland), Alex Dunbar (Scotland), Jonny Gray (Scotland), Adam Hastings (Scotland), Stuart Hogg (Scotland), George Horne (Scotland), Huw Jones (Scotland), Greg Peterson (USA), Tevita Tameilau (USA), Ryan Wilson (Scotland).