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.

118. That the Lord is actually seen in heaven as a sun I have not only been told by angels, but it has occasionally been granted me to see it; and therefore what I have heard and seen respecting the Lord as a sun I shall be glad to tell in a few words. The Lord is seen as a sun, not in heaven, but high above the heavens; and not directly overhead or in the zenith, but before the faces of the angels at a middle height. He is seen at a considerable distance, in two places, one before the right eye and the other before the left eye. Before the right eye He is seen exactly like a sun, as it were, with a glow and size like that of the sun of the world. But before the left eye He is not seen as a sun, but as a moon, glowing white like the moon of our earth, and of like size, but more brilliant, and surrounded with many little moons, as it were, each of them of similar whiteness and splendor. The Lord is seen so differently in two places because every person sees the Lord in accordance with the quality of his reception of the Lord, thus He is seen in one way by those that receive Him with the good of love, and in another by those that receive Him with the good of faith. Those that receive Him with the good of love see Him as a sun, fiery and flaming, in accordance with their reception of Him; these are in His celestial kingdom; while those that receive Him with the good of faith see Him as a moon, white and brilliant in accordance with their reception of Him, and these are in His spiritual kingdom. ¹ This is so because good of love corresponds to fire; therefore in the spiritual sense fire is love; and the good of faith corresponds to light, and in the spiritual sense light is faith. ² And the Lord appears before the eyes because the interiors, which belong to the mind, see through the eyes, from good of love through the right eye, and from good of faith through the left eye; ³ since with angels and also with men all things at the right correspond to good from which truth is derived, and all at the left to truth that is from good. ⁴ Good of faith is in its essence truth from good.

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