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.

3887. In heaven or the Grand Man there are two kingdoms, one called celestial, the other spiritual. The celestial kingdom consists of angels who are called celestial and are those who have been governed by love to the Lord and so by all wisdom. For they more than all others abide in the Lord and so more than all others experience the state of peace and innocence. To others they look like young children, for the state of peace and innocence gives them this appearance. Everything there is living so to speak in their eyes, for that which comes directly from the Lord is living. Such is the celestial kingdom. The second kingdom is called spiritual. This consists of angels who are called spiritual and are those who have been governed by the good that flows from charity towards the neighbour. The delight of life is considered by them to lie in being able to do good to others without reward. To them being allowed to do good to others is itself a reward. And the more this is their will and desire the greater the intelligence and happiness they experience, for in the next life the Lord confers intelligence and happiness on everyone according to the use which he performs from the affection that belongs to his will. Such is the spiritual kingdom.

[2] Inhabitants of the Lord's celestial kingdom all belong to the province of the heart, and those of His spiritual kingdom all belong to the province of the lungs. The influx from the celestial kingdom into the spiritual kingdom is similar to the influx of the heart into the lungs, and also to the influx of all things belonging to the heart into those belonging to the lungs. For the heart reigns in the whole of the body and in every individual part of it by means of the blood vessels, as do the lungs in every individual part by means of the breathing. Consequently throughout the body there is so to speak an influx of the heart into the lungs, but this is dependent on the forms there and on the states. This is how all sensation arises and also all activity which belongs properly to the body. This point can also be proved from embryos and new-born infants. These cannot have any bodily sensation or any act of individual will until the lungs have been opened for them and an influx consequently takes place of heart into lungs. It is similar in the spiritual world, the difference being that bodily and natural things do not exist in that world but celestial and spiritual, which are the good of love and the good of faith. With them therefore motions of the heart are determined by the states of love, and respiratory motions by the states of faith. The influx of one into the other causes them to have sensations of things in a spiritual manner and to act in a spiritual manner. These ideas are bound to seem paradoxical to man because he has no other idea of the good of love or of the truth of faith than that they are some abstract qualities which have no power to effect anything. In fact the contrary is the case; that is to say, they are the source of all perception and sensation, of all energy and activity, including those in man.