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.

20. Verse 3 And God said, Let there be light; and there was light. This is at the outset when a person starts to realize that good and truth are something superior. Thoroughly external people do not even know what good is and what truth is, for they imagine that everything which comprises self-love and love of the world is good, and that everything that panders to those loves is truth. Thus they do not know that the things which they imagine to be good are in fact evil, and that those which they imagine to be true are in fact false. But when a person is conceived anew, first he starts to recognize that the good in him is not really good, and then, when he enters more into light, to recognize the existence of the Lord and that the Lord is good and truth themselves. The Lord Himself says in John that men ought to know He exists,

Unless you believe that I am, you will die in your sins. John 8:24.

The point that the Lord is good itself, which is life, and truth itself, which is light, together with the consequent point that no good or truth exist except from the Lord, is made once more in John,

In the beginning was the Word, and the Word was with God, and the Word was God. All things were made through Him, and without Him was not anything made that was made. In Him was life, and the life was the light of men, and the light shines in the darkness. He was the true light that enlightens every man coming into the world John 1:1, 3-5, 9.