The digestion of dietary lipids begins in the mouth with the action of lingual lipase and continues in the stomach with gastric lipase. However, the most significant digestion occurs in the small intestine. Here, bile acids emulsify the lipids, increasing their surface area for the action of pancreatic lipase. The enzyme breaks down triglycerides into free fatty acids and monoglycerides, which are then absorbed by the enterocytes lining the small intestine.
