ONE'S TABLE IS IN PLACE OF THE MIZBE'ACH
Why does it say "Shalosh Amos Gavoha"? Neither the Mizbe'ach nor the Shulchan was three Amos tall!
Tosfos: Perhaps this was the height of the Senifim [that held the Lechem ha'Panim].
How is a man's table Mechaper for him?
Rashi: He feeds guests on it.
Tosfos: Giving people to eat is great (Sanhedrin 103b).
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.
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."

