The Blues' quarter-final opponent appears to have taken offence at a video on the London club's official website which some have claimed shows Drogba feigning fear at having drawn Jesus' men.
Jesus accepted the forward was 'probably just joking', but added: "Drogba only knows what he's thinking.
"You have to remember that Benfica and Sporting Lisbon eliminated Manchester United and Manchester City, the two top teams in
"Any responses we'll be giving to Drogba will be on the field and proving we are better than him."
Luiz attempted to clear up the matter, which Chelsea itself branded 'a complete misunderstanding'.
Luiz said: "If people watch the video closely, it's not directed at Benfica.
"He was talking about Barcelona because Barcelona are a very, very big team.
"Chelsea know how Benfica reached this far. They're a strong team.
"Drogba's character wouldn't allow him to disrespect another team."
Jesus played down the effect the inside knowledge that Chelsea's former Benfica stars, Luiz and Ramires, might have on the game.
He said: "Benfica are always changing, and football is a creative game.
"They can know something about us, but things can change in a game so their 'knowledge' will not count for anything."
Chelsea will underestimate Benfica at its peril, with the Portuguese club having drawn home and away with United in the group stage as well as boasting a 10-match unbeaten run at the Estadio da Luz in Europe.
Jesus said: "That's a sign that we've played well throughout the competition, and that we're working well.
"The further we go in the competition, the stronger our opponents will be. So we'll have to work even harder to get through.
"All the players are concentrating and motivated to play this game.
"At this stage of the competition, there are no favourites.
"It'll come down to experience, concentration, low anxiety."
Jesus revealed he had not sought advice from former Chelsea managers and fellow Portuguese coaches Jose Mourinho and Andre Villas-Boas about Benfica's opponent.
He said: "I've not spoken to either. English games are very easy to watch here, so we know about Chelsea.
"I can get all the information I need from watching matches on television."
Chelsea has enjoyed a mini-revival under caretaker manager Roberto Di Matteo since sacking Villas-Boas three weeks ago.
"I don't see many differences between Villas-Boas' Chelsea and that of Di Matteo," said Jesus, who played down any positive or negative impact a change at the top may have had.
"They're a team well used to reaching the latter stages of this competition.
"A change of coach doesn't change the quality of the players at their club, so it won't make a difference at all."
Midfielder Pablo Aimar, meanwhile, refused to be drawn on which of the two sides might be favourite to reach the last four.
He said: "It wouldn't be intelligent of me to talk about weaknesses in Chelsea, because they reached the quarter-finals.
"They have a lot of recognisable players, and if Chelsea reached the quarter-finals, it's because they are a strong team.
"We can't say if there is a favourite.
"Both teams are very strong because they've each reached the quarter-finals."
The Argentinian added of former team-mates Luiz and Ramires: "They were two professional players and it was a pleasure playing with them both, but I hope tomorrow they don't have their best games and we play better than them."
UEFA Champions League