Pirkei Avot - Ethics of the Fathers

~Level 1~
Sforno - "vomit and excrement" - eating whose entire matter is for maintaining transient life (chayim nifsadim). It is proper to contemplate the difference between a table whose purpose is only this versus a table whereby one is eating from the table of the Holy One, blessed be He. Namely, the Kohanim (priests) who eat from the table of Heaven, ie the Altar, whereby the whole matter of their eating is for the purpose of eternal perfection. Relative to this, it is proper to call the table whose matter is transient to be full of excrement and vomit..

"this is the table that is before G-d" - as stated in the previous mishna "two who sit and there are words of torah between them - the Shechina is between them".

~Level 1~
Bartenura - "this is the table that is before G-d" - when he speaks words of torah, immediately, it is called a table which is before G-d..

~Level 2~
Tiferet Yisrael - "three who ate" - it did not say "three who are eating". For then it is forbidden to speak lest the food goes down the wrong pipe. Rather when they are sitting after eating, they are obligated in words of torah and in a time of difficulty (shaat hadechak) they have discharged their duty with birkat hamazon (Magen Avraham 170).

"three who ate" - he said three people because in the case of one or two people, one could say they don't have the time. But for three people, generally they have the time, otherwise they would not have sat together and risked finishing before the others. For that would obligate waiting for the others for grace after meals (birkat hamazon).

"spoken over it words of torah" - to demonstrate that he eats to live and not lives to eat. Through this he testifies on himself that he is not like an animal who is fed only in order to do physical labor. Rather he eats so that he will have strength to do the service of G-d.

"sacrifices to the dead" - these are animals slaughtered for idolatry. The reason is because he ate only to strengthen his body for worldly matters which decay and die with the body and are his idolatry that he worships.

~Level 2~
Rabeinu Yonah - "as if they had eaten of sacrifices to the dead" - since there are no words of torah between them, which is casting off the yoke of torah. They eat and drink and enjoy, but remembrance of the torah does not enter their hearts - woe to them and woe to their enjoyment.

~Level 3~
Avodat Yisrael, Avot - when one eats with purity and holiness, he can attain light and joy and desire to serve the Creator from this. But if he does not eat with holiness, he attains bad thoughts of lust of this world, G-d forbid.. Thus the Hebrew letters of the word Shulchan (table) become "l'nachash", the serpent, who is the Sitra Achra.

~Level 3~
Ruach Chaim - "as if they had eaten of sacrifices to the dead.. vomit and excrement"
as the verse says: "They became attached to Baal Pe'or and ate sacrifices of the dead" (Tehilim 106:28), and our sages said "the Pe'or idol is worshipped by defecating before it" (Sanhedrin 64a)... For one who eats with proper intent and with torah elevates the food..like an offering (korban) in the temple which did not produce excrement... but for one who eats otherwise, not only does he not rectify the physical but he corrupts even the spiritual and pushes it into the klipot... and it is as if he is eating only the evil and death in the food. For the good portion gives life to the thing while the bad does the opposite.. (see there for more)

~Level 4~
Iyun Tefila, Birkat Hamazon - "for all their tables are filled with vomit and excrement" - the word "eating" (achila) comes from the world completion (chala, as in "vayichal" of the Sabbath kidush). This teaches on the thing coming to completion and perfection (gemur v'hashlama), as in "the house was completed (chala) in all its matters" (Melachim I 6:38). For before a thing comes to completion, it lacks perfection (hashlemut).

We see that G-d's will is that the disintegration of something is its elevation. The inanimate loses its form and takes the form of a plant. The plant loses its form and takes the form of animal by being eaten by the animal, and so forth.

See that the purpose in the whole creation is for the lower level form to disintegrate and ascend to a higher level.

Thus the word "eating" (achila) comes from the word completion and rectification, to ascend from a lower level to a higher level.

However, the elevation of an animal consumed by a human is only if the human uses his physical powers for man's true purpose. Namely, so that his body is healthy for the service of G-d. Then the consumed animal is elevated and also receives holiness.

But people who are immersed in eating and drinking only for the physical benefit, then this is only corruption of the food. For such people, even though they look like human beings, but really they are animals. The animal they eat receives no elevation whatsoever. On the contrary, it is a going down for the animal. For on such a person, it is written: "for all their tables are filled with vomit and excrement without a Place".

In a true man, only the waste product is expelled. But the good part comes to great benefit.

For these savages however, even the good part which remains in the body of man is only vomit and excrement.

~Level 4~
Maharal - know that everything that exists, the universe and everything in it [belongs] to G-d, as written: "The land and the fullness thereof belong to G-d" (Tehilim 24:1). And G-d gave to man the earth and what is on it, as written: "The heavens are heavens of the L-ord, but the earth He gave to human beings" (Tehilim 115:16). For it is not proper for man to have more than what is on the land. Therefore he said here that a table upon which torah was said - this is the table that is before G-d.

For G-d provides sustenance to all the creations. But despite this it is not called a table of G-d for "the earth He gave to human beings" (Tehilim 115:16).

But since the torah is from above the Heavens and "the Heavens belong to G-d", thus all the more so the torah belongs to G-d and the table upon which torah was said becomes a table to G-d due to the torah. Through this human beings merit to eat from the table of G-d.

This is like a flesh and blood king who provides for his servants. That which his servants eat is not called that it belongs to them. For it is not their food. Rather it is considered the food of the king who provides for his servants who serve him...

Furthermore, you should know that G-d is the King and every king provides for his people. A flesh and blood king provides their physical needs.

But the supernal King created body and soul. And just like He provided the needs of the body, so too He gave the torah which is the sustenance of the soul. For "the soul without knowledge is not good" (Mishlei 19:2). Therefore, immediately when He came to be coronated over the Jewish people, He proclaimed: "I am the L-ord your G-d.." and gave them the torah which is the sustenance of the soul after having given them the manna which is sustenance of the body...

Therefore a table upon which words of torah is spoken is attributed to G-d. For His servants eat from it the sustenance they received from the King, both sustenance of the body and sustenance of the soul.

But when words of torah are not spoken, one cannot attribute this table to G-d. For He provides for body and soul. Neither can one attribute it to the man himself. For every table is as a servant who receives from his Master (thus ultimately it comes from G-d). Therefore, it is as if they ate from sacrifices of the dead. Since there is no sustenance of the soul. Rather, only of the body which is dead (without the soul)...