Step 1: Understanding the Concept
Theories of ascent of sap are grouped as vital force theories, root pressure theory and physical force theories.
Step 2: Capillarity theory
Capillarity theory (Boehm) is a physical force theory. Xylem vessels and tracheids are narrow, dead tubes in which water rises by capillary action.
Step 3: Result
In this view only physical forces working in dead conducting cells lift the sap. Root pressure, osmotic pressure and transpiration pull belong to other theories.
Final Answer:
According to capillarity theory, sap rises only due to physical forces and dead cells.
\[ \boxed{\text{(D) }\text{physical forces and dead cells}} \]