The Tigers' trip to the Recreation Ground will also provide fly-half Jeremy Staunton with his first appearance of the season for on.
Parling ended the 2009/10 season with a Premiership winner's medal but made just one appearance last season after first picking up an injury on the England tour to Australia and New Zealand, and then suffering a knee injury.
His return is the only change in the forward pack, while director of rugby Richard Cockerill gives a first start to Staunton and Mathew Tait in the backline and Matt Smith moves to centre.
Ben Pienaar, who missed the second half of last season with injury, is named in the matchday squad for the first time in 2011/12.
"It's a tough start to the season for us, but the players have shown a great attitude to their work, they are a tight bunch of lads and we have to just battle on," said Cockerill.
"Geoff Parling has been really unlucky with injuries but having him back gives us options up front and it'll be good to see him back out there on the pitch."
Anthony Allen picked up an injury in the match against Saracens last week and Mickey Young is out with a calf injury. They join Kieran Brookes, Jordan Crane, Calum Green, Craig Newby, George Skivington and Julian White on the sidelines.
Bath meanwhile, have made a number of changes to the side that travelled to Kingsholm last weekend.
Dan Hipkiss returns to the outside centre role to face his old club, partnered by Ben Williams at inside centre and Matt Carraro shifts outside to the wing, and
Olly Woodburn comes onto the bench after Jack Cuthbert was ruled out with a slight knock last weekend, while Carl Fearns and Nathan Catt are also ruled out with minor knocks.
In the front row, David Flatman and Pieter Dixon return, with Kane Palma-Newport joining them. Duncan Bell and Ross Batty both feature on the bench, and Charlie Beech retains his place after his debut last week.
The back row sees the return of Simon Taylor in the number eight shirt, with Ben Skirving moving to the blindside flank, and Guy Mercer starting on the openside. Andy Beattie provides the cover from the bench.
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