Devices, systems and methods are disclosed for the treatment of obesity. A magnetic device is provided that enables the creation of a Roux limb without the use of staples or sutures. Additionally, a magnetic device is described for extending the length of the Roux limb such that tension in the stomach and/or the intestines is prevented. Further, a system and method are described for achieving the reversible restriction of gastric capacity and bypass of the duodenum without the use of sutures or staples.