In the Christmas story, the wise men bring gifts to the Lord: gold, frankincense and myrrh.

The gold is listed first, because it is the inmost - signifying good, e.g. the good that we do when we love the Lord and the neighbor.

The frankincense is next. It signifies rational truth, which is the set of true ideas that we know, not about external things like cars or cooking, but about what is really good, and what is really true.

These rational truths are built on earlier knowledges that we learn, before we have really made them our own. Those early knowledges about spiritual things - often learned in childhood - are represented by the myrrh.

In a way, these gifts are really a reciprocation. We can't actually give them to the Lord until the Lord has given them to us. We necessarily start out by learning and doing the Lord's law (myrrh). The Lord can then call up those memories to become rational truths (frankincense). Then, over time, and with effort, those truths can be transformed into good (gold). The wise men from the East had gone through this process of learning and becoming vessels that could receive truths and goods. They were able to perceive the Lord's birth, and find him, and bring gifts to him.

30. Verses 14-17 And God said, Let there be lights in the expanse of the heavens, to make a distinction between the day and the night; and they will be for signs, and for set times, and for days and years. And they will be for lights in the expanse of the heavens, to give light upon the earth; and it was so. And God made the two great lights, the greater light to have dominion over the day, and the lesser light to have dominion over the night; and the stars. And God set them in the expanse of the heavens to give light upon the earth.

No one can have an adequate understanding of what 'the great lights' are unless he knows what the underlying essence of faith is and how it develops in people who are being created anew. The very essence and life of faith is the Lord alone. In fact it is impossible for anyone who does not believe in the Lord to have life, as He Himself has said in John,

He who believes in the Son has eternal life; but he who does not believe in the Son will not see life, but the wrath of God will rest upon him. John 3:36.

[2] With people who are being created anew faith develops as follows: First of all they have no life, for life does not exist in anything evil and false but in what is good and true. Then they start to receive life from the Lord by means of faith - first by faith existing in the memory, which is factual faith, then by faith existing in the understanding, which is conceptual faith, and after this by faith existing in the heart, which is loving or saving faith. Factual faith and conceptual faith are represented in verses 3-13 by the inanimate, but faith made alive by means of love is represented in verses 20-25 by the animate. Consequently this is the first point at which love and faith deriving from it, which are called 'lights', are dealt with. Love is 'the greater light which has dominion over the day', and faith deriving from love is 'the lesser light which has dominion over the night'. And because they ought to make one the verb in the phrase 'let there be lights 'is singular and not plural.

[3] Love and faith have their place in the internal man as warmth and light do in the external, bodily man, and for this reason love and faith are represented by warmth and light. Therefore it is said that 'the lights' were set in the expanse of the heavens, that is, in the internal man - the greater light in his will and the lesser in his understanding. Yet they make their appearances in the will and understanding only as sunlight does in the objects it strikes. To the Lord alone belongs the mercy which moves the will with love and the understanding with truth or faith.