Pep Guardiola claims the Premier League club chiefs who voted against allowing five substitutions this season were not thinking in the players' best interests.
Manchester City boss Guardiola believes the competition made a mistake by reverting to allowing only three changes per game, after permitting five in the closing stages of last season following lockdown.
World governing body FIFA had made allowances for up to five substitutions to continue in the 2020-21 season, for player welfare reasons amid the coronavirus pandemic, but Premier League clubs voted against continuing with it.
"I don't want to see players injured," he said. "If people believe it's because I'm defending City's position, erase my statement because it's far away from what I want to say."
City face a Blades side at Bramall Lane that are yet to win this term. Guardiola is puzzled by their poor start after last season's impressive first campaign back in the top flight under Chris Wilder.
Guardiola said: "Sheffield (United) are one of the strongest teams in the Premier League. Their position in the table is another example of how strange our world is right now.
"Their football is incredible, much better than their points right now. I am a big, big fan of Bill Wilder (sic), what he has done with this team."