Liverpool's Philippe Coutinho and Paris Saint-Germain defender Thiago Silva have been left off Brazil's squad to face Costa Rica and the United States next month in friendlies that are part of 2018 World Cup qualifying preparation.
Dunga said on Wednesday that the CBF still hopes to get Neymar's release in time for Brazil's first 2018 World Cup qualifiers against Chile and Venezuela.
The Barcelona striker was suspended for four games after CONMEBOL judged he had acted aggressively toward a referee in Chile following Brazil's 1-0 Copa America quarterfinal loss to Colombia. Dunga said that because the appeal is pending, he has included 24 players in the call-up.
Orlando City's Kaka, the 33-year-old former AC Milan and Real Madrid star, is the first Major League Soccer player to be called up by Brazil. Arsenal reserve Gabriel was also included.
- CBF Futebol (@CBF_Futebol) August 13, 2015
"Kaka is a reference, like Robinho before him," Dunga said during his news conference, stressing the need for youth and experience. "He gives us experience and maturity when times are difficult, when we need it off the field and on.
"We need to bring in young players to give them experience and have older players there to help them."
Brazil will play Costa Rica in a friendly in Harrison, New Jersey, on Sept. 5, three days before the Selecao meet the United States at Foxborough, Massachusetts.
The game is on a FIFA international date, which means clubs must release players to national teams.
Both teams are preparing for their first games this fall in qualifying for the 2018 World Cup. Costa Rica's coach, Paulo Wanchope, resigned suddenly on Tuesday after brawling in the stands at the country's under-23 match against Panama.
The game replaces Brazil's planned friendly against Argentina in San Francisco that was cancelled as part of the fallout from the investigation into alleged corruption involving FIFA.
The five-time World Cup champions Brazil will open their World Cup qualifying campaign away against Copa America holders Chile in October.
Their first two home games will be against Venezuela in Fortaleza in October and Peru in Salvador in November.
After winning 10 friendlies in a row under Dunga, Brazil lost their second group game in the Copa America to Colombia and were then knocked out by Paraguay on penalties in quarterfinals.
The complete squad:
Goalkeepers: Jefferson, Marcelo Grohe and Alisson
Defenders: David Luiz, Marquinhos, Miranda, Gabriel Paulista, Daniel Alves, Filipe Luis, Danilo and Douglas Santos
Midfielders: Luiz Gustavo, Fernandinho, Elias, Ramires, Oscar, Roberto Firmino, Willian, Lucas Lima and Kaká.
Forwards: Neymar, Lucas, Hulk and Douglas Costa