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.

5068. The reason the Lord calls Himself 'the King' in the following words - 'When the Son of Man comes in His glory, He will sit on the throne of [His] glory.....Then the King will say to them' - is that the Lord's kingly rule is Divine Truth, on which judgement is based and in accordance with which it is executed. But the basis and execution of judgement in the case of the good is different from what it is with the evil. Because the good have accepted Divine Truth, the basis on which they are judged is good, and so mercy; but because the evil have not accepted Divine Truth, the basis of their judgement is truth, but not mercy, for the reason that they have cast mercy aside and as a consequence are constantly casting it aside in the next life. The acceptance of Divine Truth implies not only possessing faith but also expressing that faith in action, that is, making what doctrine teaches a matter of life. These are the reasons why the Lord calls Himself 'the King'. The Lord's kingly rule consists in Divine Truth, see 1728, 2015(end), 3009, 3670, 4581, 4966.