Epithelium lines the gut, and is specialized for absorbing nutrients.

Simple columnar epithelium lines the gut, and is specialized for absorbing nutrients. Stratified columnar is an epithelium that contains multiple layers of cells in which the cells are taller than wide. Simple squamous epithelium on the other hand is a single layer of flat cells in contact with the basal lamina of the epithelium, simple squamous are often permeable and occurs where small molecules need to pass quickly through membranes via filtration.