The correct answer is (b) Columnar epithelium.
Explanation: Columnar epithelium is the type of epithelial cell found in the lining of the intestines and is specifically designed for absorption of digested food materials due to its elongated shape and numerous microvilli on the cell surface.
Why other options are incorrect:
(a) Stratified squamous epithelium:
This type of epithelium is composed of multiple layers of flattened cells and is primarily found in areas like the skin and the lining of the mouth, where protection is the primary function, not absorption.
(c) Spindle fibres:
Spindle fibers are not epithelial cells; they are protein structures involved in cell division, not absorption.
(d) Cuboidal epithelium:
While cuboidal epithelium is involved in some secretory functions, its smaller surface area makes it less efficient for absorption compared to columnar epithelium.