Elder Rasband after quoting Exodus 3:5
"Putting off our shoes at the door of the temple is letting go of worldly desires or pleasures that distract us from spiritual growth, setting aside those things which sidetrack our precious mortality, rising above contentious behavior, and seeking time to be holy." Oct 2020 GC
I think shoes are specified because they so easily get dirty with the filth of this world but it's representative of putting off this world entirely (changing into white clothing) and like you said, connecting with the divine.