Riyadh,
Happy New Year. Try this:
To embed Power Bi reports in D365BC, steps are the following:
1) create the report in Power BI connected to D365bc data
2) Publish the report to your Power BI Service workspace
3) In Business Central, when you go to a Power BI section and click on Select Report you can see all your reports published in your workspace.
You cannot directly embed an offline Power BI report (.pbix file).
Thanks,
Steve