The Portuguese striker has had a tough time since his big-money move in 2015 and scored just his fourth goal in Wednesday’s 2-0 FA Cup fourth-round replay win over Carlisle.
He was the stand-out player on the pitch as he bagged the opener and then set up Atdhe Nuhiu for the second.
It was his first strike since March 2016 and Luhukay is willing to bring him back into the fray after he was frozen out under former boss Carlos Carvalhal.
“He was very dangerous, he had good speed and his goal was a good one,” the Dutchman said. “He has had not so much game time in the last few months but today he was a difficult player for the opposition to stop.
“I can give him the opportunity to play more minutes on Saturday. He has a lot of speed, he can play two or three positions.”
The success, which sets up a fourth-round meeting with Reading, was never in doubt at a snowy Hillsborough and it gave Wednesday’s new boss his first win at the helm.
Luhukay emerged from his first game in charge with a commendable point in Friday’s Steel City Derby stalemate at Bramall Lane and had little trouble plotting a way past the League Two Cumbrians in his Hillsborough debut.
Matias blasted home just before the half-hour and Nuhiu coolly slotted the second in midway through the second half.
He added: “We are happy that we are in the next round. We have worked hard today, the team gave a good performance in the 90 minutes.
“In the first half we had two, three or four good chances.
“The players had a good focus. I am happy with both strikers scoring, it is important for both that they have more confidence.
“The whole team over 90 minutes played well and we are in the next round.”