Ans: Epithelial meaning also states that the cells form sheets covering the internal and external body surfaces and secreting organs. Based on this, the secretion and absorption function is as follows -Secreting Function: Several epithelial cells can secrete various macromolecules, and the best example is the glandular epithelium. The endocrine glands secrete hormones that regulate bodily functions while the exocrine glands maintain the body surfaces and support the organs they discharge. Absorption Function: The best example for absorption function is performed by the surface epithelia with the apical microvilli. The presence of microvilli increases the absorptive surface area. The columnar cells present in the small intestines absorb the nutrients from the digestive tract and then transport the digested substances into the circulation.