Answer: The physical body has no connection to Mitzvot. Observance of the Mitzvot is a correction of the ego to the characteristics of bestowal and love of others. It is specifically this characteristic that is called the corrected Adam (Man).
We are commanded to change gradually, time after time, each one of our 613 desires from egoistic to altruistic usage, and in this way, feel the upper world more and more with greater clarity through these corrected characteristics.
Question: What in Kabbalah is the body?
Answer: A body is a collection of desires. We now have 613 egoistic desires, meaning an egoistic body, and when we correct the ego, we acquire another, sacred body, meaning the desire for bestowal and love.
From the Kabbalah Lesson in Russian 10/11/15