The correct option is D They only participate in digestion of fats
Intestinal villi are the numerous small finger shaped projections which increases the absorptive surface area. They contain abundant blood capillaries and lymph vessels called lacteals. They also possess countless minute microvilli which further adds to the absorptive surface.
They do not participate in the digestion of fats but helps in their absorption and various other food substances such as water, minerals, salts, amino acids, vitamins, etc.