Zaha's one previous appearance for England was a seven-minute cameo against Sweden in Stockholm in November, but the 20-year-old has impressed during United's pre-season campaign.
Zaha joined United after helping Crystal Palace earn promotion to the Premier League last season and was a member of England's Under-21 team that failed to win a match at June's European Championship in Israel.
Southampton striker Lambert scored 15 goals in the club's first term back in the Premier League last season, having played in all four of England's professional divisions.
"I think if a man has really worked as hard over the years to prove his worth as Rickie Lambert, I think he really deserves this call-up, at a time of course when a couple of players who might have got a nod in front of him - Daniel Sturridge and Andy Carroll - are unavailable," manager Roy Hodgson told Sky Sports.
United forward Wayne Rooney was named in the squad despite missing his club's draw with AIK in Stockholm on Tuesday with a shoulder injury as Chelsea continue their pursuit of him.
Hodgson said he had spoken to his club manager David Moyes about selecting him and was hopeful he could play up to an hour against old enemies Scotland.
"He not fully match fit that's pretty obvious, but the important thing for me was to have him with us in the squad and to assess how many minutes he can play in the game," Hodgson said.
"I've spoken to David and he understands that it is important for us to have Wayne with us and Wayne himself wants to be part of the England set-up coming into these important qualifying games.
"We just have to accept that it's not ideal that he hasn't played the minutes we would have liked in pre-season, but it's very good he is able to join us and be available to play the minutes we think he can play."
The friendly comes ahead of England's crunch World Cup qualifiers against Moldova and Ukraine in early September as they bid to reach next year's tournament in Brazil.
They lie second in Group H, two points behind Montenegro and one ahead of Ukraine with four matches remaining.
Scotland are fifth in Group A and are unable to qualify for the World Cup.
The match is the first between England and Scotland since 1999.
Squad:
Goalkeepers: Ben Foster (West Bromwich Albion), Joe Hart (Manchester City), John Ruddy (Norwich City)
Defenders: Leighton Baines (Everton), Gary Cahill (Chelsea), Ashley Cole (Chelsea), Phil Jagielka (Everton), Glen Johnson (Liverpool), Phil Jones (Manchester United), Chris Smalling (Manchester United), Kyle Walker (Tottenham Hotspur)
Midfielders: Michael Carrick (Manchester United), Tom Cleverley (Manchester United), Steven Gerrard (Liverpool), Frank Lampard (Chelsea), Jack Wilshere (Arsenal), James Milner (Manchester City), Alex Oxlade-Chamberlain (Arsenal), Theo Walcott (Arsenal), Ashley Young (Manchester United), Wilfried Zaha (Manchester United)
Forwards: Jermain Defoe (Tottenham Hotspur), Rickie Lambert (Southampton), Wayne Rooney (Manchester United), Danny Welbeck (Manchester United)
(Reporting by Josh Reich; Editing by Mark Meadows)
