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The Chizkuni writes, it's a manner of respect, some dirty or foul smelling matter may have become stuck on the bottom of one's shoes and it is such inappropriate to enter a holy place .ֲ 

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Rav SR Hirsch compares Moshe's taking his shoes with the commandment that the kohanim have to take off their shoes in the beit Hamikdash where the Gemora (Zevachim 24A) writes the prohibition of kohanim wearing shoes is as it forms the chatzitza, when you come to serve Hashem there should be no boundaries, just a direct connection and now that Moshe had come to a holy place he needed to recognise there was no more division, no more separation rather he was to have a direct connection with this holy place and with Hashem.

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In a third and penetrating explanation, the Kli Yakar writes that the shoe represents one's body and the our body represents the soul.

ֲ Taking off of the shoe symbolises that Moshe is going to have to separate himself from worldly desires and now dedicate himself fully to Hashem in order to fulfill his mission.

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These three interpretations represent three levels of cleansing one must undergo in order to enter kedusha.ֲ 

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First of all, on a physical level, ensuring our surroundings are clean, we are influenced by our environment and to develop a deeper level, the starting point is that our physical surroundings represent the spiritual cleanliness we are striving for.

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The next step is emotional, in our Avodas Hashem as we try to reach a greater sense of closeness with Hashem, there may be unanswered questions or pain which serve as blockage, holding us back from experiencing the depth of the connection. Removing the shoes here represents removing this blockage.

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And thirdly, spiritually, we must clarify what our deepest values are, where our real Ratzon lies. Hashem was granting Moshe the vision that to lead the people out of Egypt to Har Sinai, he would require removing his base self, raising himself to be so dedicated to the task that he has no interest in personal gain, devoting him fully to doing Hashem's will, without any physical limitations holding him back.

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Baruch Hashem,

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ֲ Moshe rose to the task and was Zoche to return to Har Sinai to receive the Torah, may we also be Zoche to hear Hashem's call and remove our shoes as we move closer and closer to Kedusha.

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Shabbat shalomֲ