The 87th Masters will be the first since the emergence of LIV Golf caused a rift in the men’s game.
Advances in fitness and golf equipment technology have seen players hit the ball further and further in recent years.
Scheffler moved to 14 under with a 65, with Min Woo Lee just behind on 12 under.
Hayden Buckley and Aaron Rai have also recorded aces at the Players Championship this week.
The Masters champion was on course to return to world number one.
The American finished five shots clear at TPC Sawgrass.
The Model Local Rule (MLR) is intended for use only in elite competitions and, if adopted, will have no impact on recreational golf.
Canadian Adam Svensson will start the third round with a two-shot lead over reigning Masters champion Scottie Scheffler.
The Northern Irishman dropped two more shots in his opening 10 holes of the second round.
The world number one had posted a one-under-par 71 in the first round at TPC Sawgrass.
