The former England captain is set for his first Champions League appearance this season having been named in the starting XI for the quarter-final first-leg clash
The 37-year-old was handed a 20-minute cameo during the weekend win over Montpellier in Ligue 1 but replaces Marco Verratti from the start for the French side on Tuesday evening.
Carlo Ancelotti has also handed returns to Lucas Moura, Ezequiel Lavezzi and Christophe Jallet, with Clement Chantome, Jeremy Menez and Gregory van der Wiel dropping out.
Barcelona, meanwhile, have rung the changes following their 2-2 draw with Celta Vigo last time out, making no fewer than seven alterations.
Youngsters Martin Montoya and Marc Bartra drop out in defence to allow Javier Mascherano and Jordi Alba to return whilst Cristian Tello is replaced in attack by David Villa.
Victor Valdes also replaces Jose Pinto in goal and Cesc Fabregas, Thiago Alcantara and Alex Song surrender their midfield berths to first-choice trio Xavi, Andres Iniesta and Sergio Busquets.
PSG: Sirigu; Jallet, Silva, Alex, Maxwell; Matuidi, Beckham; Moura, Pastore, Lavezzi; Ibrahimovic.
Subs: Douchez, Van der Wiel, Sakho, Verratti, Chantome. Menez, Gameiro.
Barcelona: Valdes; Alves, Pique, Mascherano, Alba; Xavi, Busquets, Iniesta; Sanchez, Messi, Villa.
Subs: Pinto, Montoya, Pedro, Song, Tello, Thiago, Puyol.