Hadith 4240
وَعَنْهُ قَالَ : قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «إِذَا وُضِعَ الطَّعَامُ فَاخْلَعُوا نِعَالَكُمْ فإِنَّه أرْوَحُ لأقدامكم»
He reported God’s messenger as saying, "When food is set down take off your sandals, for it gives more rest to your feet."