In the second half of the first chapter of Homo Ludens, Huzinga spends a lot of time comparing the act of play with that of a sacred rite or ritual. The reason for this is to point out that both have specific, predefined sets of rules and practices that take place inside of a designated world space (church, playing field, etc.). He also makes the point that those who violate this world-space (for example, by breaking the rules) are often shunned or looked down upon.
From a rhetorical standpoint, this comparison lends some credibility to the idea that play is something that should be taken and studied seriously. By comparing it to something that is already taken in such a manner, the kind of association gained from such reasoning creates the idea that the act of play is a deeper and integral part of human culture, one that fundamentally cannot be divorced from human existence.