Diluting a chemical reaction typically refers to decreasing the concentration of reactants or products in a solution by adding more solvent. When you dilute a solution, you are not changing the number of atoms involved in the reaction; you are simply changing the ratio of solute (the substance being dissolved) to solvent (the substance doing the dissolving).
In a chemical reaction, the total number of atoms before the reaction is equal to the total number of atoms after the reaction, in accordance with the law of conservation of mass. This law states that matter (and thus the atoms that compose it) cannot be created or destroyed in a chemical reaction. Therefore, diluting a solution does not change the amount of substance present or the number of atoms; it merely spreads them out over a larger volume.
For example, if you have one mole of a solute (which contains Avogadro's number of molecules) and you dilute it with a solvent, the total number of solute molecules, and consequently the number of atoms they contain, remains constant, though the concentration of those atoms in the solution is reduced.