Hoeata has not played a competitive game since last season after he ripped a pectoral muscle off his bone late last year at training.
After a lengthy rehabilitation, he has played two development games in the past couple of weeks, and his return comes at an apt time, with Nick Crosswell falling victim to a knee injury.
If Hoeata resumes tonight with any semblance of the form he showed last year the Highlanders will be delighted.
Thomson missed last week and will be all the better for the rest. He comes on to his preferred blindside flank role while the man who filled that position last week, Englishman James Haskell, has moved to the openside.
Doug Tietjens moves to the bench after making his starting debut in the loss to the Brumbies.
In other changes to the side, Chris Noakes starts at first five-eighth, while Jason Rutledge gets his first start of the year on his home turf through Andrew Hore having a calf strain. Phil Burleigh will be the back-up first five-eighth.
• Thomson wants to see how the All Black season pans out before he makes any decision on his future.
The 30-year-old is off contract at the end of the season.
"I'm looking at my options. I'm certainly happy at the moment and we will see how the All Blacks go this year and assess at the end, I think," Thomson said.
"It's the stage of my career I want to be playing the best I can and at the highest level I can. If I'm not up to playing for the All Blacks any more, then I will have to have a look at what I am up to."
Thomson has played 24 tests, and his importance to the All Blacks has increased with Jerome Kaino's injury and imminent departure to Japan.
"It's sad to see Jerome go," Thomson said. "He's a close friend of mine and we have obviously had a lot to do with each other.
"He's obviously a world-class player and will be a big loss to New Zealand rugby and the All Blacks but these things happen and it's an opportunity for the rest of us. I'm sure one of us will step up and have a crack at it."
Highlanders v Rebels
Invercargill, tonight, 7.35pm
Referee: Marius Jonker (South Africa)
TAB odds: Highlanders $1.28, Rebels $3.50
Highlanders: Ben Smith, Kade Poki, Tamati Ellison, Shaun Treeby, Hosea Gear, Chris Noakes, Aaron Smith, Nasi Manu, Adam Thomson, James Haskell, Jarrad Hoeata, Josh Bekhuis, Chris King, Jason Rutledge, Jamie Mackintosh (captain). Reserves: Brayden Mitchell, Ma'afu Fia, Culum Retallick, Doug Tietjens, Jimmy Cowan, Phil Burleigh, Buxton Popoali'i.
Rebels: Kurtley Beale, Mark Gerrard, Lachlan Mitchell, Lloyd Johansson, Cooper Vuna, James O'Connor, Nick Phipps, Gareth Delve (captain), Tom Chamberlain, Jarrod Saffy, Hugh Pyle, Luke Jones, Laurie Weeks, Adam Freier, Nic Henderson. Reserves: Ged Robinson, Rodney Blake, Alister Campbell, Michael Lipman, Nic Stirzaker, James Hilgendorf, Julian Huxley.