Ba'al Shem Tov, Shmini
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**כי אני ה' המעלה אתכם מארץ מצרים להיות לכם לאלהים,**שמעתי בשם הבעש"ט זלה"ה, היינו שגם הדברי גשמייות והארציות, שמכונה בשם לכם, על דרך (ביצה דט"ו ע"ב) חציו לה' וחציו לכם, יהיה גם כן לאלהים, בלי שום תאוות עולם הזה: (מבשר צדק פ' קדושים, ופ' בהר).
For I am G‑d, that brought out of the land of Egypt, to be for you a G‑d. Therefore, you shall be holy, for I am holy. (Leviticus 11:45) That is, even earthly and material things, called by the term “for you” – as it says: “Half for G‑d and half for you”⁴ 15b. The Talmud states that of the time spent during the holidays, half should be for devoted to G‑d (through prayer and Torah study), and half “to you” – to enjoy the physical aspects of the day, the festive meal, the rest. – should also be devoted to G‑d, without any earthly desires at all. Mevaser Tzedek, Kedoshim, Behar⁵1; Chesed l’Avraham, Shavuos: “I person must see to it that also the ‘for you’ – that is, permissible desires – are ‘for G‑d’ – only for G‑d alone.”
footnotes: ⁴ Beitzah ⁵ See, also, Sheiris Yisroel, Likutim, sha’ar