Flexi Says: Once the food undergoes digestion, the resulting nutrients are absorbed. Absorption is the process in which substances pass into the blood stream where they can circulate throughout the body. Absorption occurs mainly in the small intestine. Any remaining indigestible matter that cannot be absorbed, passes into the large intestine as waste which is a part of the excretory system. The waste later passes out of the body through the anus in the process of elimination.