Question

which substance is absorbed both by small intestine and kidney?

Answer 1

ANSWER IS HERE
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Dietary calcium is absorbed from the intestine into the blood. It is then filtered by the renal glomerulus and either reabsorbed by the tubule or excreted in the urine. Calcium can be (re)absorbed across intestinal and renal epithelia via both transcellular and paracellular pathways.
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Answer 2

protein and carbohydrates and other essential components are absorbed by them