The forward has made only one start for Arsenal this season in a 2-1 League Cup defeat against Southampton in September and this week revealed he is considering his future.
Podolski has lost his way at the London club and Low expressed his concerns about the 29-year-old's lack of playing time for Arsene Wenger's side.
But the Germany coach will include Podolski in his starting line-up for the first time since the World Cup victory over the United States for the Group D clash in Nurnberg.
"I'm planning on using Lukas from the start," he said.
"But I also see that he has little match practice this season. Podolski has a very good (fitness) base, but I have some concern as to whether his physique for 90 minutes is sufficient. For him, it is necessary that he plays regularly."
Germany head into the clash against minnows Gibraltar in third place after picking up only three points from their first three matches.
Gibraltar have lost all three games and conceded 17 goals in the process, so Low expects the world champions to demonstrate a gulf in class.
He said: "We're not happy with our start in the qualifiers. We picked up too few points from our games in October.
"There may be many explanations, but in the end we were not good enough to get the possible six points in Poland and against Ireland.
"We won't set up with too many defensive players. We have to try and make it so that Gibraltar aren't able to cope.
"We want to have a positive end to this World Cup-winning year."
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