The 32-year-old fly-half has not featured for the national side since their defeat to the Springboks in the 2023 Rugby World Cup final, but is one of a number of changes to Dave Rennie's side for their final franchise game of the tour.
Elsewhere, Patrick Tuipulotu will once again captain the side, as he did in the opener against the Stormers.
Following the 33-16 victory over the Springboks on Saturday, Rennie has named an entirely new starting XV for the August 25 clash at Ellis Park. Beauden Barrett starts at full-back, with Fehi Fineanganofo and Emoni Narawa named on the wings.
Rieko Ioane and Timoci Tavatavanawai form the midfield partnership, while Mo'unga is joined by Noah Hotham in the halves.
Semisi Ta'eiloa starts at number eight, joining Ethan Blackadder and Wallace Sititi in the back row. Captain Tuipulotu partners Sam Darry in the locks, while Pasilo Tosi, Samisoni Taukei'aho and Siale Lauaki form the front-row.
Rennie has opted for a 5:3 split on the bench, with recent tour call-ups Ofa Tu'ungafasi and Jamie Hannah joining Bradley Slater, debutant Saula Ma'u, Peter Lakai, Kyle Preston, Josh Jacomb and Anton Lienert-Brown on the replacements list.
Commenting on his selection, All Blacks boss Rennie said: "Firstly, I want to congratulate Saula on making his All Blacks debut. It will be a special day for him and his family.
"With the naming of this matchday 23, everyone currently in the squad will have played on tour, which is great for creating depth and competition for places in the Test team.
"I've been impressed with the way that all players in our squad have responded to the quick turnaround between games. The Lions match comes just three days after the first Test match but everyone has been involved in preparing this team to play.
"We know we will have to be at our very best again to prepare for what we know will be another physical match against a Lions side that has been lying in wait."
New Zealand - 15 Beauden Barrett, 14 Fehi Fineanganofo, 13 Rieko Ioane , 12 Timoci Tavatavanawai, 11 Emoni Narawa, 10 Richi Mo'unga, 9 Noah Hotham, 8 Semisi Ta'eiloa, 7 Ethan Blackadder, 6 Wallace Sititi, 5 Patrick Tuipulotu (c), 4 Sam Darry, 3 Pasilio Tosi, 2 Samisoni Taukei'aho, 1 Siale Lauaki.
Replacements: 16 Bradley Slater, 17 Ofa Tu'ungafasi, 18 Saula Ma'u, 19 Jamie Hannah, 20 Peter Lakai, 21 Kyle Preston, 22 Josh Jacomb, 23 Anton Lienert-Brown.
Lions head coach Ivan van Rooyen admitted his side are a little undercooked for their Rugby's Greatest Rivalry tour match against the All Blacks but believes the occasion will help elevate their performance.
Springboks Pieter-Steph du Toit and Ox Nche both earn career milestones in the second Test of Rugby's Greatest Rivalry against the All Blacks in Cape Town this Saturday.
The Lions have been boosted by the return of Springboks Quan Horn and Boan Venter for their Rugby's Greatest Rivalry clash against the All Blacks at Ellis Park on Tuesday night.
Springbok centre Jesse Kriel was gracious in defeat, but promised they would come back stronger after their loss at the hands of the All Blacks in Rugby's Greatest Rivalry Series opener in Johannesburg on Saturday.
