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.

Rulers" or "governors" in the Bible represent the most basic, essential true ideas that guide us in life, ideas that spring directly from the Lord's desire for good. These ideas -- such as the 10 Commandments or the Two Great Commandments -- are broken down into more detailed and specific ideas regarding various aspects of life, just as rulers have officers handling specific questions and disputes. But they themselves are whole, springing directly from the underlying desire for good. The spiritual rules we have from the Lord are similar. We have basic statements of principle -- like the Commandments mentioned above -- which spring directly from the good the Lord envisions for us. From them come many other detailed subordinate truths which help us deal with specifics, but all spring from those basic ruling principles.

'Governors of Israel,' as in Judges 5:9, signify the truths of the church. 'Governors,' as in Genesis 41:34, signify ruling loves or truths in general, in and under which are particulars. The same Hebrew word is variously translated as Overseer, Commander, Captain. (Arcana Coelestia 5290)

(参照: Nahum 2)