John Gill Commentary Luke 12:22

"And he said unto his disciples, Therefore I say unto you, Be not anxious for [your] life, what ye shall eat; nor yet for your body, what ye shall put on." — Luke 12:22 (ASV)

And he said to his disciples
Having finished the parable which he spoke to the whole audience in common, he directed himself to his disciples, who were poor, and apt to be over anxious about their living in the world:

therefore I say to you, take no thought for your life, what you
shall eat.
The Ethiopic version adds, "and what you shall drink"; and so a manuscript in Gonvill and Caius College in Cambridge, which seems to be transcribed from (Matthew 6:27)

Life is very near and dear to man; all that a man has, he will give for it; and it is his duty to be careful to preserve it, and to make use of means for the support of it; but then, as he should not be dainty about the food he eats, and should refuse no good creature of God, but receive it with thanksgiving, so he should not distress himself for fear of wanting bread, nor distrust the promises of God, and a supply from him; but should cast all his care upon the Lord, who daily cares for him:

neither for the body, what you shall put on:
it is highly proper and necessary that the body should be clothed, partly for decency, and partly to secure it from the inclemency of the weather; but then persons should not be difficult and over nice about what they wear, nor be distressed, fearing they should be clothed with rags; but should trust in the Lord, who gives food and raiment, and all things richly to enjoy.