The primary functions of simple columnar epithelium include secretion, absorption, and protection. It facilitates the absorption of nutrients and water in the gastrointestinal tract, especially in the small intestine where its extensive surface area is essential. The presence of goblet cells allows for the secretion of mucus, which lubricates the intestinal lining and aids in the movement of food. Additionally, this tissue protects underlying tissues from mechanical damage and pathogens due to its impermeable nature. Its selective permeability allows it to regulate the exchange of substances, making it a crucial component of overall cellular function and homeostasis.