The reason Hashem created us with physical needs which take away time from serving Him:<a href="#_ftn1" name="_ftnref1">[1]</a>
The Baal Shem Tov taught: Every spiritual existence desires to attach itself to G-d through learning Torah and Avodas Hashem. Now, if the person would have a constant passion and excitement in attachment to G-d, he would become nullified in existence. Therefore, Hashem arranged that one must dedicate himself for some time each day towards his physical needs, such as eating, drinking, and making a living. Through one taking a break from his Avodas Hashem during this time, the soul gets to rest and the intellect is allowed to strengthen, in order so he can return to serving Hashem afterwards.
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<a href="#_ftnref1" name="_ftn1">[1]</a> Tzafnaas Paneiach Bo 33; Keser Shem Tov 178

Shulchan Aruch HaRav | The reason Hashem created us with physical needs which take away time from serving Him

The reason Hashem created us with physical needs which take away time from serving Him:[1] The Baal Shem Tov taught: Every spiritual existence desires to attach itself to G-d through learning Torah and Avodas Hashem. Now, if the person would have a constant passion and excitement in attachment to G-d