PSG were declared Ligue 1 champions in May after the season was ended prematurely due to the coronavirus. They are in the running for the French Cup, French League Cup and Champions League.
The French Cup tie will be the first competitive match in France since March, with French football lagging well behind the rest of Europe's top leagues which eventually restarted despite the health crisis.
PSG warmed up for the cup tie with easy wins over Le Havre, Waasland-Beveren and Scottish champions Celtic, with 20 goals scored and none conceded.
PSG captain Thiago Silva hopes to sign off on an eight-year spell at the club with a raft of trophies, having signed a short-term extension through August.
"The truth is I didn't want to leave but the decision has been taken and I respect it," said Silva, who has helped PSG to four of their record 12 French Cup triumphs.
"It's a different time to any other, it's historic and strange," he added. "To stop for four months like that, it's not easy to then get back to the highest level."
Friday's showdown is a repeat of 1982 final, won by PSG on penalties following a 2-2 draw in which Michel Platini scored twice for Saint-Etienne.
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