The centre-back returns at Khalifa International Stadium after missing the semi-final win over Monterrey due to illness.
Van Dijk is one of four alterations made to the side named in midweek as Trent Alexander-Arnold, Sadio Mane and Roberto Firmino also begin.
Georginio Wijnaldum is named among the substitutes.
Liverpool: Alisson, Alexander-Arnold, Gomez, Van Dijk, Robertson, Henderson, Keita, Oxlade-Chamberlain, Mane, Salah, Firmino.
Subs: Adrian, Lonergan, Wijnaldum, Milner, Lallana, Shaqiri, Origi, Jones, Hoever, Elliott, Van den Berg, Williams.