system
Given the following post, respond as if you're commenting on Reddit:
human
Can you eat so many calories that your body can't process them all? If so what is that number of calories?
gpt
Your question is a bit misleading - you can ingest too much of a substance that your body can't process it, but it's not specifically related to the number of calories that it contains.

For instance, sugar more or less all gets absorbed because it can be taken up more or less anywhere throughout the intestines, which are long enough to do a pretty thorough job.  

However, if you're processing meat, most of the enzymatic digestion happens in the stomach, before being allowed to pass on to the intestine, where the nutrients are absorbed.  If you were able to eat enough meat that your stomach were forced to pass through some of it before it was broken down by the pepsin, then it could conceivably pass through undigested.

In practice, however, the gut is pretty efficient at what it does, so most of what we shove down our throats is converted to something we can absorb.

There are, however, things that can't be digested at all - cellulose (plant fibers), certain manmade oils and fats (eg. olestra) and non organic items (metals, plastics, silicates, etc that would be on your food as contamination - yes, silicates would include dirt, sand, and fragments of glass, if you chose to eat them).  These things would pass through you unchanged.  Cellulose, in fact, contains a LOT of calories, it's just that we don't have any enzymes to break it down into sugars, although some animals (ruminants like cows) employ bacteria to do so for them - making them able to get calories from grasses and leaves, as well as the bacteria that work for them. 

tldr; not really, but the question doesn't make a lot of sense to start with since our ability to absorb calories depends a whole lot on what the material is that we're eating.