Digestion of carbohydrates begins in the mouth with salivary amylase, but most enzymatic breakdown occurs in the small intestine, where various enzymes convert them into simple sugars. Notably, some carbohydrates, like dietary fiber, remain undigested by humans but are processed by gut flora. In contrast, lipid digestion requires emulsification and primarily takes place in the small intestine, aided by bile, to ensure effective absorption into the bloodstream.