Absorption is the process of a drug moving from its site of administration to the plasma. Absorption occurs prior to first pass metabolism.
Oral absorption has two steps:
Most drugs are absorbed by simple or facilitated diffusion, and are therefore governed by Fick's law:
$$\frac{dX}{dt} = \text{D} \cdot \Delta C \propto \frac{\text{SA}\cdot\text{solubility}}{\text{Thickness}\sqrt{MW}}$$
First pass metabolism has two components:
Neglecting the first component, for a drug that only undergoes hepatic metabolism, the bioavailability is expressed as \(1 - HER\)
$$\underbrace{\text{Drug in tablet} \to \text{drug in chyme} \to}_{\text{Absorption}} \underbrace{\text{drug in portal plasma} \to \text{drug in systemic plasma}}_{\text{First pass metabolism}}$$