The Ba-al Shem Tov once explained the following concerning the physical pleasures of Shabbos:
We are commanded to pleasure our body on Shabbos, through food and drink, in order to facilitate that our soul can enjoy its cleaving to G-d.
This can be likened to a prince in captivity who receives a letter from his father the king. The prince immediately rises to divvy alcohol to the rest of the coarse inmates so that they too can rejoice and will not dampen his spirits.[1]
We must be careful to keep a proper perspective. Though we are not commanded to shun the physical, we should remember that our primary objective is the delight of the soul. Though Shabbos is a time where we gladden our bodies, we should not forget that mainly, we must gladden our souls.
[1] Kesser Shem Tov, Section 107
