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.

116. THE SUN IN HEAVEN.

In heaven neither the sun of the world, nor anything from that sun, is seen, because it is wholly natural. For nature has its beginning from that sun, and whatever is produced by means of it is called natural. But the spiritual, to which heaven belongs, is above nature and wholly distinct from what is natural; and there is no communication between the two except by correspondences. What the distinction between them is may be understood from what has been already said about degrees (38), and what the communication is from what has been said in the two preceding chapters about correspondences.