On the inferior surface of the tongue, the stratified squamous epithelium is thinner than is found on the superior surface
Normally, this surface is not subject to excessive wear and tear as results when the tongue is involved with rasping; as the inferior surface of the tongue moves over the floor of the mouth its passage is normally aided by the lubricating effects of saliva
Micrograph of Tongue, Ventral Surface Epithelium:
On the right of the micrograph note the stratified squamous (non-keratinising) epithelium of the ventral surface of the tongue
Deep to the epithelium notice that the skeletal muscle fibres lie in more than one plane