Jonathan Sexton filled the No10 jersey against Italy and France but O'Gara has retuned to Declan Kidney's starting XV for the trip to Murrayfield and will win his 106th cap.
Meanwhile 2009 Lions star Bowe has recovered from a knee injury and replaces Fergus McFadden on the right wing.
Backs coach Alan Gaffney reckons the men in green have lacked both confidence and communication in their previous encounters.
And Ireland are hoping the duo's experience at the top level can help kick-start their Six Nations campaign.
"We've got to communicate a lot better," said the Gaffney. "We don't talk much. "We've got to get guys out there to stand up, be accountable, chat, communicate and make the game easier for each other.
"You can't just rely on a 10 to make the decision to kick. There were other backs there and nobody said a hell of a lot.
"There is an anxiousness there. Coughing up ball in training seems to be transferring to the pitch and that was a concentration thing, and that's all it can be.
"We're not getting the results because we're not executing well enough, but if we go out there and perform and get that result, confidence levels will rise enormously."
Elsewhere Eoin Reddan replaces Tomas O'Leary. Former Lion Donncha O'Callaghan starts in the second-row and will win his 70th cap, while three tour Lion Brian O'Driscoll captains the wide.
Fellow Lion Stephen Ferris has been ruled out of the game with Scotland and will see a specialist on Friday as he struggles to overcome a troublesome knee injury.
Ireland: L Fitzgerald, T Bowe, B O'Driscoll (capt), G D'Arcy, K Earls, R O'Gara, E Reddan; C Healy, R Best, M Ross, D O'Callaghan, P O'Connell, S O'Brien, D Wallace, J Heaslip.
Replacements:S Cronin, T Court, L Cullen, D Leamy, P Stringer, J Sexton, P Wallace.
*Bold denotes a former British & Irish Lion