The player, whose contract is due to keep him at Arsenal until 2021, was also not on the teamsheet for his side's 2-0 loss to Tottenham Hotspur in the League Cup quarter-finals at the Emirates on Wednesday.
Tottenham, meanwhile, have won their last three league games, as well as securing progression into the last 16 of the Champions League with a 1-1 draw at Barcelona, and Emery is expecting a response from Pochettino's side.
"It's a tactical decision because I thought that the players that were with us today were the best choices for this match", Emery told reporters when asked about Ozil's absence.
The decision will undoubtedly be questioned after Arsenal lacked cutting edge against a clinical Spurs side, who scored a goal in either half from two long balls over the top of the Gunners' makeshift defence.
Additionally, Emery was unwilling to give a clear answer as to whether he wants Ozil, who watched the match from the stands with Sead Kolasinac and Shkodran Mustafi at the Emirates, to stay at the club.
He was dropped on Wednesday after being a substitute at Southampton on Sunday, when he came off the bench and turned the ball over for the hosts' winning goal at St. Mary's.
Asked how Ozil reacted to the decision, Emery replied: 'I'm thinking every player we have 24, 25 players, when they are playing in one [game], or they are not playing in another, for me the decision is tactical.
'Also tomorrow we are training with every player, hopefully they can all train for a hard game against Burnley'.
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"We need to do a big match and I think it will more hard than the first", Emery added. One I decided didn't play, only a tactical decision'.
"Every player is important", Emery said.
"We created chances in the first half to score but our efficiency wasn't good for us".
"I think from some mistakes we conceded and it changed the dynamic".
"But this is football".
The game started with a bang, when Dele Alli released Heung-Min Son behind Arsenal's backline.
"I am happy with the performance, but not the result".