“Always must you recognize the two viewpoints of all mortal conduct—the human and the divine; the ways of the flesh and the way of the spirit; the estimate of time and the viewpoint of eternity.” Jesus- 140:6.7 (1577.1)
We're a very peculiar being with two natures; the Divine and the Mortal. We are bound by time, but unbound by eternity, and our mind must always be in between regulating these two natures. How easy would it be, to just be a Spirit being without having to care for the bondage of time? To dedicate our existence to eternal realities, without having the necessity to provide for our material existence.
I believe that this is just the point of our nature as ascending sons of God. The difficult task to manage and overcome our material natures, and transcend time. This would be easier said than done if our human bodies didn't require material nutrients to survive. That we could truly just live off the spirit, regardless if we eat or not. It might be easier to just live off materialism, accumulate wealth, and disregard our spiritual nature. Nevertheless I have never met someone that can live without eating, just as I have never seen someone be completely materialistic without suffering the lack of feeding their spirit.
Our minds are the the arena of choice where we balance these two natures. It's the only part of our being that is in both worlds, the material and the spirit; and its in the decisions we take in this arena of choice where we can accommodate for these two natures. Its not directly expressed in the Urantia Book, but its hinted by the revelators that our ascendant careers are conforming us into the creatures that will latter manage the realms that are coming into being beyond the super universes. That somehow we must start with this material nature, and evolve to pure spirit, in order to be able to administer the spaces beyond into what is the master universe