In small intestine digestion gets completed and the absorption of digested food materials like glucose, amino acids, fatty acids and glycerol takes place.
The food materials are to be retained in the intestine by increasing the surface area. Hence villi are present in the intestine. Stomach is the temporary storing organ of food. In the stomach, HCl, pepsin, renin and lipase are secreted. These are concerned with digestion. Hence villi are not present in the stomach.