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.

1733. 'Possessor of heaven and earth' means the conjunction of the Internal Man, or Jehovah, with the Interior and the Exterior Man. This is clear from the meaning of 'heaven and earth'. That which is interior in man is called 'heaven', and that which is exterior 'earth'. The reason heaven means that which is interior in man is that man as regards interior things is an image of heaven, and so a miniature heaven. The Lord's Interior Man primarily is heaven, for the Lord is the All in all of heaven, and thus heaven itself. The exterior man's being called 'the earth' follows as a consequence of this. Here also is the reason why 'the new heaven and the new earth' described in the Prophets and in the Book of Revelation is used to mean nothing other than the Lord's kingdom and every person who is the Lord's kingdom, that is, who has the Lord's kingdom within him. As regards heaven and earth having these meanings, see 82, 911, for heaven, and 82, 620, 636, 913, for earth.

[2] That 'God Most High, Possessor of heaven and earth' here means the conjunction of the Internal Man with the Interior and Exterior Man in the Lord becomes clear from the consideration that the Lord as regards the Internal Man was Jehovah Himself; and because the Internal Man or Jehovah guided and instructed the External Man - as the Father did the Son - the External Man considered in relation to Jehovah is therefore called the Son of God, but in relation to the mother the Son of Man. The Lord's Internal Man, which is Jehovah Himself, is that which is here called 'God Most High', and until complete conjunction or union had taken place it is called 'Possessor of heaven and earth', that is, Possessor of all that resided in the Interior and Exterior Man, which, as has been stated, is here meant by 'heaven and earth'.