The dietary laws of the Torah go far beyond physical health guidelines; they are a direct extension of the Israelites' unique spiritual standing. Having previously been instructed to act as children of God and maintain holiness in mourning customs, the Israelites are now guided to bring that same holiness into the food they consume. Because food is absorbed into the body, it directly influences a person's spiritual essence. Consuming pure foods preserves the holiness of the soul, while eating impure foods defiles it [אלשיך, צרור המור, שפתי כהן].
When defining what makes certain foods abominable, commentators offer two complementary perspectives. One approach views these forbidden foods as inherently repulsive to a pure soul [רמב״ן, אבן עזרא]. Consuming them creates a sense of dullness, coarseness, and cloudiness within a person, distancing them from holiness [רמב״ן, טור, אברבנאל]. This damage is entirely spiritual, affecting the intellect and the soul, rather than the physical body. In fact, other nations eat these exact foods and enjoy perfect health [אברבנאל]. Because the harm is spiritual rather than physical, meat from a sick or injured animal is not categorized as an abomination, as its prohibition is based on physical danger rather than essential spiritual impurity [רמב״ן, טור].
The primary approach among commentators, however, suggests that these foods are not necessarily disgusting to basic human nature. Instead, they are considered abominable simply because God specifically distanced and prohibited them for the Israelites [רש״י, מזרחי, רבנו בחיי, העמק דבר]. Historically, before the Torah was given, all people were permitted to eat any animal without distinction. It was only due to the elevated spiritual status of the Israelites that these specific foods became disqualified for them [ספורנו]. Consequently, a person is expected to train themselves to naturally reject and loathe the foods that God has forbidden [העמק דבר, ביאור יש״ר].
Because the restriction against abominable foods is presented as a broad, overarching rule, it encompasses specific items that become forbidden due to an act of sin or a state of impurity. The most prominent example is the mixture of meat and milk. The very act of cooking them together is something God abhorred, making the resulting mixture forbidden to eat [רש״י, גור אריה, ברטנורא]. Similarly, the rule prohibits eating a firstborn animal if a person intentionally inflicted a physical defect upon it in order to bypass its sacred status and eat it as regular meat [רש״י, תורה תמימה]. Additionally, it forbids the consumption of the bird slaughtered during the purification process of a person afflicted with leprosy. Because the bird absorbed the impure spirit of the disease, eating it is considered an abomination [רמב״ן, טור].