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Lipase is a digestive enzyme produced by the following organs: pancreas (pancreatic lipase), liver (hepatic lipase), and stomach (stomach/gastric lipase). Enzymes are responsible for the metabolism of carbohydrates, proteins, and fats.
Lipase is the primary digestant used to split fats into fatty acids and glycerol. Although little actual fat digestion occurs in the stomach, gastric lipase does digest already emulsified fats such as in egg yolk and cream. Emulsification is the real key to the proper digestion of fats. The large fat molecule presents comparatively small surfaces for the lipase to work on, so the process of emulsification by the action of bile produced by the liver is necessary.