If one eats beef and drinks wine not out of physical desire, but in order to broaden his mind for the service of G‑d and Torah, as Rava said, “Wine and fragrance make my mind more receptive,” or in order to fulfill the commandment to enjoy the Sabbath/ festivals, so his eating and drinking aren’t merely the means to a spiritual end, but are mitzvahs themselves, as we’re enjoined to enjoy the Sabbath/festivals through eating meat and drinking wine.

When one eats and drinks in this manner, the vitality of the meat and wine…is then extracted from the evil and ascends to G‑d like a burnt offering and sacrifice. ~ R’ Schneur Zalman of Liadi zt”l