Final answer:
Epithelial cells, specifically columnar epithelial cells, absorb material from the digestive tract to prepare it for entry into the body.
Step-by-step explanation:
Epithelial cells are the cells in the body that absorb and excrete large amounts of materials. Specifically, columnar epithelial cells absorb material from the lumen of the digestive tract to prepare it for entry into the body. Additionally, goblet cells, which are a type of epithelial cell, secrete mucus into the digestive tract lumen.