Mouth: The mouth is the first point of entry for food into the digestive system. Ingestion is the act of taking food into the body, and this occurs in the mouth. Stomach: The stomach is involved in digestion, not ingestion. Liver: The liver plays a role in digestion by producing bile, but it is not involved in ingestion. Small intestine: The small intestine is the primary site of nutrient absorption, not ingestion.