The basic lining of both is stratified squamous epithelium (SSE).
However, the type of SSE in stomach and intestines is specially modified for that particular region. For instance, the SSE in the stomach is contains special cells which secrete gastric juices, while at the same time, the lining of the stomach should be able to withstand the acidity of these juices. The SSE lining the [small] intestines on the other hand, contains projections called villi (singular villus) which aid in digestion and also increase the surface area of the intestines; and the SSE also contains goblet cells which secrete mucus.
Nonciliated simple columnar epithelium
Simple columnar epithelium
Columnar epithelium forms the lining of the stomach and intestines
endoderm
Stratified Squamous Epithelium
The myometrium is a smooth muscle tissue of the uterus. A muscle that contracts without conscious control and found in walls of internal organs such as stomach and intestine and bladder and blood vessels (excluding the heart).
Simple cuboidal epithelium is a one-cell layer of cuboidal cells (equal sides) that are found in many glands and ducts and forms “tubes” or ducts.
columnar epithelium
Epithelial tissue (simple squamous epithelium) forms the inner lining of blood vessels
Epithelial tissue
Endothelial
Columnar epithelium forms the lining of the stomach and intestines
endoderm
transitional epithelium
Epithelial tissue forms lining layers of structures in the body.ExamplesThere is epithelial tissue in the skin.Epithelial tissue forms the inner lining of the stomach, lungs, and blood vessels.There are different types of epithelial tissue, distinguished by the different shapes of their constituent cells: squamous, cuboidal, and columnar.Squamous (pavement) epithelium consists of flattened cells. There are multiple layers of this type of epithelium in human skin. It is protective in function.Cuboidal epithelium is made up of cells shaped like cubes. It is found in the kidney, for example, and in involved in absorption and secretion. Columnar epithelium has tall cells. They occur, for example, in the small intestine, where they are involved in secreting digestive juices and absorbing the products of digestion.
Stratified Squamous Epithelium
The food after being digested by the stomach forms chyme. Chyme is highly acidic, considering that the stomach has HCl of pH 1-2(interestingly, the stomach lining itself is changed every 2 weeks to avoid being damaged by the acid). If this chyme comes in contact with the lining of the intestine, it can severely damage the cells. Bile contains bile salts which are alkaline in nature. So its basic function is to neutalise the chyme.
Mucus produced by goblet cells in the lining the stomach forms a protective layer preventing the stomach from digesting itself.
During embryonic development, the stomach (like the bulk of the rest of the gastrointestinal system) forms from endoderm, the innermost layer of the three major germ layers.