Ans. The pancreas plays a crucial role in digestion and absorption. It produces digestive enzymes that are released into the small intestine to break down carbohydrates, proteins, and fats. These enzymes include amylase (breaks down carbohydrates), protease (breaks down proteins), and lipase (breaks down fats). The pancreas also produces bicarbonate ions, which neutralize the acidic chyme from the stomach, creating an optimal pH for the action of digestive enzymes in the small intestine.