The entire Cottagers eleven that started against Arsenal in the Premier League last weekend was altered for the fourth round clash with the Blades which ended in a 1-1 draw at Bramall Lane.
After the game, Meulensteen backed his choice to make such an alteration by saying he needed to rest some of his players because he had other matches in mind.
"I think every person with a bit of common sense can understand (my team)," he said.
"If one person respects the FA Cup it's me and I'd love to stay in it but we play Sunday at 1pm for television and then go to Swansea on Tuesday then every man with a little common sense understands you have to maximise your possibilities and minimise your risk. That's what we are doing.
"The Swansea game is important to us so it works two ways: It gives a chance to the players who are going to face Swansea to have an extended preparation and a chance for the others to play here.
"That's what you've got a squad for. Every squad member is a valuable player and has to deliver when called upon."
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