Why sodium sulphate has water absorbing capability?
Sodium sulphate reacts readily with water at room temperature to form hydrates up to sodium sulphate decahydrate, $\ce{NaSO4\cdot10H2O}$. $$\ce{NaSO4 + 10H2O -&gt; NaSO4\cdot10H2O}$$ This means that $\ce{NaSO4}$ can absorb up to 10 mol of water for every 1 mol of salt that is used, making it one of the most effective drying agents in terms of sheer capacity.

Using data from this source we can calculate the Gibbs energy change for the above reaction at different temperatures. $$\mathrm{\Delta G_{20^\circ C} = -1.33~kJ~mol^{-1}}$$ $$\mathrm{\Delta G_{30^\circ C} = 1.28~kJ~mol^{-1}}$$ 

Since the entropy change for the reaction is negative, we can see that the cooler the solution you are trying to dry is, the more effective $\ce{NaSO4}$ will be as a drying agent.