The invention discloses a split type anorectal gastrointestinal anastomat provided with needles and capable of absorbing biological nails. The split type anorectal gastrointestinal anastomat provided with the needles and capable of absorbing the biological nails comprises an osculating component, a percussion handle component, an anvil nail seat component and a screw rod component penetrating through the osculating component. The anvil nail seat component comprises a circular knife, a nail bin cover, a nail pushing piece and a nail bin fixed at the front end of the nail bin cover, the anvil nail seat component is arranged at one end of the screw rod component through a guide shaft in an inserting mode, the other end of the screw rod component is provided with an adjusting nut component, the tail portion of the osculating component is provided with a fixing handle component, a head end of the nail pushing piece is provided with multiple organization penetrating needles in a fixing mode, coincide nails made of multiple biodegradable materials are arranged inside the nail bin, the coincide nails are arranged in the organization penetrating needles in a sleeved mode, needle heads of the organization penetrating needles are exposed out of the coincide nails, pressing caps capable of fixing the coincide nails in a clamping mode are arranged at the corresponding portions, with multiple coincide nails, of an anvil nail seat, and the pressing caps are made of biodegradable materials. The split type anorectal gastrointestinal anastomat provided with the needles and capable of absorbing the biological materials can enable the coincide nails to be degraded inside a human body, and avoid the surgical sequelae that the coincide nails are detained inside the human body.