。
Cotton absorbs water.
Literal
Cotton [topic-は] water [object-を] absorbs.
Minimal factual statement. 吸収する is a Sino-Japanese suru-verb for 'to absorb' — a technical or scholarly register. The native Japanese alternative 吸い込む ('suck + into') would carry the same meaning in a more concrete, everyday register. Choosing between Sino-Japanese and native synonyms is one of the constant register-shaping decisions Japanese writers make.