i think bile acids are conjugated to glycine or taurine, which have a carboxyl group. If the carboxylic acid of glycine/taurine is deprotonated to COO- and instead forms an ionic bond with Na+ or something, you then have an amphipathic salt molecule and thus are able to emulsify the fats you digest and increase the surface area of the fat upon which pancreatic enzymes can work
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