If partly ionized, the gradient is of the nonionized particle concentration (as ionized particles are not lipid soluble):
log (PN/PO - 1) = pH - pKa, where,
PN, PO are the nonionized P.Coeff., & the observed overall P. coefficient;
pH is pH of aqueous phase;
pKa is ionization constant for substance;
The higher the pH, the higher the ionization of acidic drugs;
Absorption is rapid even if only 0.01% is in non-ionized form;
The lower the pKa for acids, the more acidic; (vv for bases);
Bases with pKa > 5, or acids with pKa < 2 are scarcely absorbed from the stomach as effective pH at absorbing surface is ~3.5;
Intestinal effective pH is ~5, thus bases with pKa < 8, or acids with pKa > 3 will be rapidly absorbed;