Messi was rested for Barcelona's matchday squad to face Dynamo Kyiv last week and, after scoring in the club's 4-0 LaLiga win over Osasuna at the weekend, has once again been excluded ahead of Wednesday's UCL clash with Ferencvaros.
Koeman has since explained that Barca's early qualification for the next round of the competition has afforded him the luxury of being able to rest Messi, whom he otherwise would not have been able to have given a breather.