Reabsorption is an active transport mechanism in which it uses the substances which are useful for the body from the tubules. After then it places them back in to the blood filled capillaries.The bicarbonate ions are reabsorbed back into the blood stream in the proximal convoluted tubule. Where as the filtration is a passive process which trigger the transport by pushing of the blood flow and pressure.It occurs especially in the glomerulous and Bowman's Capsule etc.