The last time the clubs met at Home Park was in April 1962, with Liverpool winning 3-2 in a Second Division game. Alan A'Court, Ian St John and Roger Hunt scored the Reds' goals.
Liverpool have not lost to a team at least three divisions below them in the FA Cup since 1959, when non-league Worcester City beat them 2-1.
Last season, Jürgen Klopp's side defeated another Devon club, Exeter City, at this stage after a replay.
Tonight's game will be the Reds' 93rd replay in this competition. They have previously won 61, lost 24 and drawn seven.