Step 1: Recall the function of bile salts.
Bile salts are amphipathic molecules synthesized in the liver from cholesterol and secreted into the intestine via bile.
Step 2: Mechanism of action.
They emulsify large fat globules into smaller micelles, increasing the surface area for lipase enzymes to act upon.
This process is crucial for fat digestion and absorption.
Step 3: Clarify misconceptions.
They do not digest fats directly or act on proteins or carbohydrates — they only assist by emulsification.
Step 4: Conclusion.
Hence, bile salts play a vital role in fat digestion by emulsification.