Lampard scored his 199th goal for the Premier League club in the FA Cup victory over Brentford on Sunday and looks certain to pass Bobby Tambling's mark before the end of the season.
"Lampard will not be in the squad tomorrow because we have to manage it a little bit," Benitez said at his press conference on Wednesday.
"If he can score goals it will be fantastic for him and will be fantastic for us.
"Everybody knows that he is close. I am sure they will try to help if they have a chance. If we have a penalty, he can take it and things like this.
"But the main thing is he's doing well, scoring goals. We have more competition now and that's good for me. It's a problem but a good one because we have too many games, so to have many players available is good."