The passage states that permissible physical pleasures and mundane acts, speech, or thoughts pursued for bodily desire rather than לשם שמים derive from kelipat nogah, while the same activities undertaken to serve God can be directed toward holiness.
אַךְ נֶפֶשׁ הַחִיּוּנִית הַבַּהֲמִית שֶׁבְּיִשְׂרָאֵל שֶׁמִּצַּד הַקְּלִיפָּה, הַמְלוּבֶּשֶׁת בְּדַם הָאָדָם כַּנִּזְכָּר לְעֵיל, וְנַפְשׁוֹת בְּהֵמוֹת וְחַיּוֹת וְעוֹפוֹת וְדָגִים טְהוֹרִים וּמוּתָּרִים בַּאֲכִילָה, וְקִיּוּם וְחַיּוּת כָּל הַדּוֹמֵם וְכָל הַצּוֹמֵחַ הַמּוּתָּר בַּאֲכִילָה, וְכֵן קִיּוּם וְחַיּוּת כָּל הַמַּעֲשֶׂה דִּבּוּר וּמַחֲשָׁבָה בְּעִנְיְינֵי עוֹלָם הַזֶּה שֶׁאֵין בָּהֶם צַד אִיסּוּר, לֹא שֹׁרֶשׁ וְלֹא עָנָף מִשַּׁסַ״ה מִצְוֹת לֹא תַעֲשֶׂה וְעַנְפֵיהֶן דְּאוֹרַיְיתָא וּדְרַבָּנָן, רַק שֶׁאֵינָן לְשֵׁם שָׁמַיִם – אֶלָּא רְצוֹן הַגּוּף וְחֶפְצוֹ וְתַאֲוָתוֹ, וַאֲפִילוּ הוּא צוֹרֶךְ הַגּוּף וְקִיּוּמוֹ וְחַיּוּתוֹ מַמָּשׁ, אֶלָּא שֶׁכַּוָּונָתוֹ אֵינָהּ לְשֵׁם שָׁמַיִם כְּדֵי לַעֲבוֹד אֶת ה׳ בְּגוּפוֹ – לָא עֲדִיפֵי מַעֲשֶׂה דִּבּוּר וּמַחֲשָׁבוֹת אֵלּוּ מִנֶּפֶשׁ הַחִיּוּנִית הַבַּהֲמִית בְּעַצְמָהּ, וְהַכֹּל כַּאֲשֶׁר לַכֹּל, נִשְׁפָּע וְנִמְשָׁךְ מִמַּדְרֵגָה הַשֵּׁנִית שֶׁבִּקְלִיפּוֹת וְסִטְרָא אָחֳרָא, שֶׁהִיא קְלִיפָּה רְבִיעִית הַנִּקְרֵאת ״קְלִיפַּת נוֹגַהּ״, שֶׁבָּעוֹלָם הַזֶּה, הַנִּקְרָא ״עוֹלַם הָעֲשִׂיָּה״, רוּבּוֹ כְּכוּלּוֹ רָע, רַק מְעַט טוֹב מְעוֹרָב בְּתוֹכָהּ [שֶׁמִּמֶּנָּה בָּאוֹת מִדּוֹת טוֹבוֹת שֶׁבַּנֶּפֶשׁ הַבַּהֲמִית שֶׁבְּיִשְׂרָאֵל, כְּמוֹ שֶׁנִּתְבָּאֵר לְעֵיל]. כְּגוֹן דֶּרֶךְ מָשָׁל: הָאוֹכֵל בִּשְׂרָא שְׁמֵינָא דְּתוֹרָא וְשׁוֹתֶה יַיִן מְבוּשָּׂם לְהַרְחִיב דַּעְתּוֹ לַה׳ וּלְתוֹרָתוֹ, כִּדְאָמַר רָבָא: ״חַמְרָא וְרֵיחָא כוּ׳״, אוֹ בִּשְׁבִיל כְּדֵי לְקַיֵּים מִצְוַת עֹנֶג שַׁבָּת וְיוֹם טוֹב, אֲזַי, נִתְבָּרֵר חַיּוּת הַבָּשָׂר וְהַיַּיִן שֶׁהָיָה נִשְׁפָּע מִקְּלִיפַּת נוֹגַהּ, וְעוֹלֶה לַה׳ כְּעוֹלָה וּכְקָרְבָּן. אַךְ מִי שֶׁהוּא בְּזוֹלְלֵי בָּשָׂר וְסוֹבְאֵי יַיִן, לְמַלֹּאת תַּאֲוַת גּוּפוֹ וְנַפְשׁוֹ הַבַּהֲמִית, שֶׁהוּא בְּחִינַת יְסוֹד הַמַּיִם מֵאַרְבַּע יְסוֹדוֹת הָרָעִים שֶׁבָּהּ שֶׁמִּמֶּנּוּ מִדַּת הַתַּאֲוָה, הִנֵּה עַל יְדֵי זֶה יוֹרֵד חַיּוּת הַבָּשָׂר וְהַיַּיִן שֶׁבְּקִרְבּוֹ, וְנִכְלָל לְפִי שָׁעָה בְּרַע גָּמוּר שֶׁבְּשָׁלֹשׁ קְלִיפּוֹת הַטְּמֵאוֹת, וְגוּפוֹ נַעֲשֶׂה לָהֶן לְבוּשׁ וּמֶרְכָּבָה לְפִי שָׁעָה. עַד אֲשֶׁר יָשׁוּב הָאָדָם וְיַחֲזוֹר לַעֲבוֹדַת ה׳ וּלְתוֹרָתוֹ, כִּי לְפִי שֶׁהָיָה בְּשַׂר הֶיתֵּר וְיַיִן כָּשֵׁר, לְכָךְ יְכוֹלִים לַחֲזוֹר וְלַעֲלוֹת עִמּוֹ בְּשׁוּבוֹ לַעֲבוֹדַת ה׳, שֶׁזֶּהוּ לְשׁוֹן ״הֶיתֵּר״ וּ״מוּתָּר״, כְּלוֹמַר שֶׁאֵינוֹ קָשׁוּר וְאָסוּר בִּידֵי הַחִיצוֹנִים שֶׁלֹּא יוּכַל לַחֲזוֹר וְלַעֲלוֹת לַה׳.
On the other hand, the vitalizing animal soul in the Jew, that which is derived from the aspect of the kelipah, which is clothed in the human blood, as stated above, and the “souls” of the animals, beasts, birds, and fish that are clean and fit for [Jewish] consumption, as also the existence and vitality of the entire inanimate and entire vegetable world which are permissible for consumption, as well as the existence and vitality of every act, utterance, and thought in mundane matters that contain no forbidden aspect—being neither root nor branch of the 365 prohibitive precepts and their offshoots, either on the explicit authority of the Torah or by Rabbinic enactment—yet are not performed for the sake of Heaven but only by the will, desire, and lust of the body; and even where it is a need of the body, or its very preservation and life, but his intention is not for the sake of Heaven, that is, to serve G–d thereby —all these acts, utterances, and thoughts are no better than the vitalizing animal soul itself; and everything in this totality of things flows and is drawn from the second gradation [to be found] in the kelipot and sitra achara, namely, a fourth kelipah, called kelipat nogah. In this world, called the “World of Asiyah (Action),” most, indeed almost all, of it [the kelipat nogah] is bad, and only a little good has been intermingled within it [from which come the good qualities contained in the animal soul of the Jew, as is explained above.] Such is the case, for example, of he who eats fat beef and drinks spiced wine in order to broaden his mind for the service of G–d and His Torah; as Rava said, “Wine and fragrance [make a man’s mind more receptive],” or in order to fulfill the command concerning enjoyment of Shabbat and the Festivals. In such a case the vitality of the meat and wine, originating in the kelipat nogah, is distilled and ascends to G–d like a burnt offering and sacrifice. On the other hand, he who belongs to those who gluttonously guzzle meat and quaff wine in order to satisfy their bodily appetites and animal nature, derived from the so-called element of water of the four evil elements contained therein, from which comes the vice of lust—in such case the energy of the meat and wine consumed by him is degraded and absorbed temporarily in the utter evil of the three unclean kelipot, and his body temporarily becomes a garment and vehicle for them, until the person repents and returns to the service of G–d and His Torah. For, inasmuch as the meat and wine were kosher, they have the power to revert and ascend with him when he returns to the service of G–d. This is implied in the terms “permissibility” and “permitted” (muttar), that is to say, that which is not tied and bound by the power of the “extraneous forces” preventing it from returning and ascending to G–d.