1)

ONE'S TABLE IS IN PLACE OF THE MIZBE'ACH

המזבח עץ שלוש אמות גבוה ארכו שתים אמות ומקצעותיו לו וארכו וקירותיו עץ וידבר אלי זה השלחן אשר לפני ה' (יחזקאל מא) פתח במזבח וסיים בשולחן רבי יוחנן ור"א דאמרי תרוייהו בזמן שבית המקדש קיים מזבח מכפר על אדם ועכשיו שאין בית המקדש קיים שולחנו של אדם מכפר עליו:
Translation: Why does it say "ha'Mizbe'ach Etz Shalosh Amos Gavoha... Zeh ha'Shulchan Asher Lifnei Hash-m"? First it calls it Mizbe'ach, and then it calls it Shulchan! R. Yochanan and R. Elazar said, when the Mikdash stood, the Mizbe'ach is Mechaper for people. Nowadays that there is no Mikdash, a man's table is Mechaper for him.
(a)

Why does it say "Shalosh Amos Gavoha"? Neither the Mizbe'ach nor the Shulchan was three Amos tall!

1.

Tosfos: Perhaps this was the height of the Senifim [that held the Lechem ha'Panim].

(b)

How is a man's table Mechaper for him?

1.

Rashi: He feeds guests on it.

i.

Tosfos: Giving people to eat is great (Sanhedrin 103b).

ii.

Maharsha: Berachos 55a supports this. It says that if one spends more time at his table, his life will be prolonged. This is because it gives more opportunity for poor people to come and receive food. It says "ha'Mizbe'ach Etz..." However, Avos 3:3 implies that it is due to Divrei Torah spoken at his table.

iii.

Iyun Yakov: Both of them are true. "B'Chesed ve'Emes Yechupar Avon" - Chesed is gifts to the poor, and Emes is Torah - "Emes Kene."