Former captain Alun Wyn Jones and flanker Tipuric were both left out of the matchday 23 on Thursday, with No. 8 Taulupe Faletau dropped to the bench for Saturday's game at Murrayfield.
Gatland took the decision to omit the three players, who have a combined 342 Wales caps and 18 British and Irish Lions caps, from the starting XV after a thumping 34-10 loss at home to Ireland last weekend.
There are now just seven months until this year's World Cup in France and Gatland, who has twice led Wales to the last four of the global showpiece, was asked if Thursday's announcement represented a changing of the guard.
"I don't think so," said the New Zealander, at the beginning of his second spell with Wales. "Saturday's game is important for us, but we need to think long-term as well in the next seven or eight months."
Exeter lock Dafydd Jenkins has replaced Jones, with club colleague Christ Tshiunza packing down at blindside flanker in a reshaped back row where Leicester's Tommy Reffell is at openside flanker, with Jac Morgan moved to No. 8 instead of Faletau.
Jones, who has made a world-record 168 Test appearances for Wales and the Lions, was fit and available after going off for a head injury assessment during the second half against Ireland.
But Gatland has handed the 20-year-old Jenkins - 17 years younger than the former Wales captain - a first Test start.
'Talented youngsters'
"We have got a huge disparity between those experienced players with the number of caps they've got, and a lot of incredibly talented youngsters with a limited number of caps," said Gatland. "We just need to find that balance.
"We had spoken to Alun Wyn Jones before the campaign about not playing all the games as we need to see some of the youngsters in that position where we have got some talent, but they are young and inexperienced.
"In fairness, they (Jones and Tipuric) have been brilliant. We've had those conversations and explained it to the squad in terms of our rationale and thinking."
Wales have won on six of their past seven trips to Edinburgh but will be up against a Scotland side showing just one change from a 29-23 win away to England last weekend.
"I said it during the autumn, I think it is the strongest Scottish side I have seen for a number of years in terms of the depth they have got," said Gatland.
"They kept the All Blacks scoreless for 50 minutes in a game where they could have won," the New Zealander added. "The goal for us this week is to start well and cut out the silly penalties we gave away early in the (Ireland) game that put us under pressure."
