Rubber creates sparks when rubbed against the floor due to static electricity buildup from friction, where electrons transfer between surfaces. Although rubber is an insulator, it can still generate enough electric field strength to cause a discharge, leading to sparks. The discussion highlights that while rubber-soled shoes are common, they are not perfect insulators and can pose risks in flammable environments. The importance of understanding the magnitude of static electricity is emphasized, as even small sparks can be dangerous. Overall, the phenomenon of sparking is relevant in contexts involving shoes and safety.