Lee hasn't practiced since Aug. 5 because of a hamstring injury. He was listed as doubtful Friday. Gerhart was limited all week with an abdominal strain. He was listed as questionable.
Jacksonville's other inactives: guard A.J. Cann, center Luke Bowanko, tight end Julius Thomas, defensive end Andre Branch and defensive tackle Sen'Derrick Marks. Thomas, Branch and Marks were ruled out earlier in the week.
Safety Dean Marlow, running back Brandon Wegher, tight end Richie Brockel, linebacker David Mayo, offensive tackle Nate Chandler, receiver Kevin Norwood and defensive tackle Star Lotulelei are inactive for the Panthers. Brockel, Chandler and Lotulelei were ruled out Friday.
AP NFL website: www.pro32.ap.org and www.twitter.com/AP-NFL