Wales play Macedonia in Skopje on 6 September, and then host Serbia in Cardiff four days later.
Bale is yet to play this season because of injury, though he is also at the centre of a transfer saga.
Real Madrid are continuing their pursuit of the winger, but as yet no deal has been struck with Spurs.
The continued stand-off has left Bale "furious", according to Sky sources, but Wales boss Chris Coleman has included him in the squad for the two World Cup matches.
Bale did not feature in Wales' 0-0 friendly draw with the Republic of Ireland in Cardiff earlier this month.
The 24-year-old had been called up for that match, but Coleman subsequently said Bale was "physically not ready" to play due to his foot injury.
Coleman told Sky Sports News he had not spoken to Bale ahead of naming the squad.
"Until we are told he is physically available, then he is available," he said. "There is the whole saga of whether he is going to go move from Tottenham, is he going to stay. We know that is going on it is not easy for Gareth or Tottenham.
"But as far as we are concerned, unless we are told he is not available then he is in our plans."
Coleman said he was not concerned that Bale is yet to kick a ball in anger this season.
"I think we saw with the situation with Wayne Rooney and England, sometimes when players have a rest and not played a lot of football - maybe they won't play the 90 minutes but sometimes there is a freshness about them and the rest does them good," he said.
"It's different with Gareth of course - mentally there has been a lot going on. But if we can have him, then obviously it's a boost for us."
"He's got to take it in his stride but it's a little bit more complex than that. When the spotlight is on him, of course it's bound to have taken its toll.
"But he's a very assuming lad, a calm personality, very grounded - and I'd imagine he wants a conclusion. I think everybody does."
Defender Neil Taylor is included but Swansea have subsequently announced he is out of action for six weeks.
Colemen's men are currently fourth of the six teams in World Cup qualifying
Group A with six points from six games so far. They are a point behind fourth-placed Serbia, 10 behind second-placed Croatia and 13 off leaders Belgium, a trio who have all played seven times.
"Qualifying is unrealistic for us now," said Coleman, "but I want six points."
Squad: W Hennessey (Wolves), B Myhill (WBA), O Fon Williams (Tranmere), B Davies (Swansea City), N Eardley (Birmingham), D Gabbidon (Crystal Palace), C Gunter (Reading), A Matthews (Celtic), S Ricketts (Wolves), N Taylor (Swansea), A Williams (Swansea), A King (Leicester City), J Ledley (Celtic), A Ramsey (Arsenal), J Williams (Crystal Palace), J Allen (Liverpool), J Collison (West Ham), A Crofts (Brighton), S Vokes (Burnley), C Bellamy (Cardiff City), S Church (Charlton), H Robson-Kanu (Reading), G Bale (Tottenham).