Babylonian Talmud, Pesachim 118a

Rav Sheizvi said, citing R' Elazar ben Azariah:

The task of providing a person’s food is as difficult as the splitting of the Sea of Reeds, as it is written: “Who gives food to all flesh, His love is eternal]” (Psalms 136:25), and juxtaposed to it is the verse: “Who split apart the Sea of Reeds, [His love is eternal]” (Psalms 136:13).

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Chovot HaLevavot 2:5

Whoever contemplates the natural processes of the body – how when food enters it, it is distributed to every part of the body – will see such signs of wisdom that he will be inspired to thank the Creator and praise Him, as David said,

“All of my bones shall say: 'G!d, who is like You!'” (Psalms 35:10).

They will see how food passes into the stomach through a straight tube, called the esophagus, without any bend or twist; how afterwards, the stomach digests the food more thoroughly than chewing had; how then the food is carried into the liver through thin connecting veins that act as a strainer, preventing anything coarse from passing through to the liver; how the liver converts the food it receives into blood, which is distributed all over the body through tubes that look like water pipes and were formed specifically for this purpose...

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Keter Shem Tov 194

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Every act of eating and drinking that a person does is literally a portion of their sparks, which they need to repair.

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Me'or Einayim on Parshat BeShalach

Food comes down from Heaven, from a holy place, through the dressing of the Shechinah (Divine Presence) in some form or another.

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Me'or Eynayim on Parshat Mattot

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There is nothing in this world that does not contain a sacred spark, emanating from the blessed Holy One’s word, which gives it life.
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When a person eats it, the life-force ensconced within it, the holy spark, remains within the person. ...
The primary sustenance a person receives from the food which adds to their own strength is that holy spark which is that good flavor which a person tastes in that food or drink.

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When a person eats or drinks, that spark unites with the person’s own life-force; and is added to their strength.

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When that person has complete and absolute faith that this food or drink is also spiritual sustenance, with the Blessed One's Divinity garbed within in it, and gives their consciousness and their heart to that inner reality, cleaving with all of their life-force and consciousness, including the strength and life-force which was added to them through that holy spark which entered them [from that food or drink] to the Root of All, the One from whom all life flows, then they bring that holy spark, until now broken and exiled, back to the Blessed Divine, who rejoices greatly over this, as is known, since this is our essential task, to draw near all those sparks from their brokenness and lostness, and restore them to their holy place.

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