It is difficult to perfectly analyze the enhancement mechanism of two-dimensional (2D) materials and their combination with precious metals as surface enhanced Raman scattering (SERS) substrates using chemical enhancement mechanisms. Here, we propose a new mentality based on the coupling effect of neighboring electron orbitals to elucidate the electromagnetic field enhancement mechanism of single-atom-layer Au clusters embedded in double-layer 2H-TaS2 for SRES sensing. The insertion of Au atoms into the 2H-TaS2 interlayer was verified by XRD, AFM, and HRTEM, and a SERS signal enhancement of 2 orders of magnitude was obtained compared to the pure 2H-TaS2. XPS and micro-UV/vis-NIR spectra indicate that the outer electrons of neighboring Au and 2H-TaS2 overlap and migrate from Au to 2H-TaS2. First-principles calculations suggest strong electronic coupling between Au and 2H-TaS2. This study offers insights into SERS enhancement in nonprecious metal compounds and guides the development of new SERS substrates.