Final answer:
Specialized enzymes necessary for digesting lipids are pancreatic lipase, lingual lipase, and gastric lipase. Lipid digestion primarily occurs in the small intestine and involves the emulsification of lipids with the help of bile salts.
Step-by-step explanation:
Lipid digestion begins in the stomach with the aid of lingual lipase and gastric lipase, but the bulk of digestion occurs in the small intestine with the help of pancreatic lipase. When chyme enters the duodenum, bile is released from the liver and aids in the digestion of lipids by emulsifying large globules into smaller ones. Bile salts in the bile emulsify the lipids by containing hydrophobic and hydrophilic parts that interact with lipids and water.