Newcastle United are due to face Hull City in the EFL Cup quarter-final later this evening.
Benitez has generally operated with a rotational policy during his team at Newcastle so far, with his team selections proving difficult to second guess.
And the Spanish boss intends to continue to chop and change his line-up, even though Newcastle are only three wins away from lifting silverware for the first time since 1955.
“We’ll make changes,” Benitez said. “If we go through I’ll be pleased but, if we don’t, I’ll say we weren’t strong enough to compete in two competitions at maximum level.
“I’ll play the team which, in my opinion, can do the job – without taking any risks by pushing individual players too hard and risking injuries. Risking one or two players being out for maybe a month makes no sense.”
Benitez changed Newcastle’s team to face Blackburn Rovers in their most recent fixture, and it backfired.
Newcastle left top scorer Dwight Gayle on the substitutes’ bench, as they slipped to a 1-0 defeat against Blackburn on Saturday.
Newcastle still remain at the top of the Championship table, though, and they enter the match in much better form than Hull.
Benitez’s side have won nine of their last 10 matches across all competitions.
Hull, meanwhile, have struggled of late and they have dropped into the Premier League’s relegation zone, after a poor run of form.