Mathews is nursing an ankle injury, while Allen is suffering from an ankle and shoulder injury.
Other players listed as inactive included
Mathews and Allen were ruled out on the team's final Week 16 injury report, while Carrethers was deemed probable to play. However, the Chargers will have Philip Rivers (chest, back), who was ruled probable, as well as tight end Ladarius Green (ankle, concussion) and defensive tackle Corey Liuget (ankle), both of whom were questionable.
The Chargers are a 1-point underdog in San Francisco Saturday.
Other roster moves the team announced included waiving
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