Sheikh Ahmad Kutty, a Senior Lecturer and an Islamic Scholar at the Islamic Institute of Toronto, Ontario, Canada, states the following: Acts like Tawaf, Sa`i, and others, which are related to the category of `Ibadaat, are orders of Allah the Almighty.

We believe they have infinite wisdom, for Almighty Allah is the All-Wise. He does not order anything unwise, and yet in order for us not to disrespect Allah the Almighty the scholars have classified them as ta`budi acts, which means that we cannot pinpoint one particular reason in the sense that if that reason is not there, we can dispense with the act. This cannot be done in case of ta`bud; they are rituals that we must fulfill regardless whether their immediate benefits are clear or not.
Having said this, however, the purpose of Tawaf is to symbolically represent the idea that our life should revolve around thinking and remembering Allah Almighty. The believer is the one who subsumes all his thoughts in one big thought, that is, Allah the Almighty.
The Ka`bah is the center and the focus that we are directed to turn in our prayers. By making Tawaf we are re-enforcing the centrality of this spiritual focus in our life. It also connects us with the tradition of Prophet Ibrahim (peace and blessings be upon him) who was perfect monotheist. By performing this rite consciously, we are re-enforcing such ideals as Prophet Ibrahim, Isma`eel and Muhammad (peace and blessings be upon them all) manifested in their lives.