Frankincense was one of the three gifts presented by the wise men to Jesus. The three gifts -- gold, frankincense, and myrrh, are listed in that particular order. Frankincense is in the middle. The three gifts signify three levels of good. Gold signifies the highest level -- a celestial or heavenly good, one that can flow into us, at an internal, almost imperceptible level. Frankincense represents a spiritual good -- more accommodated to being processed consciously by a spiritually open human mind, and myrrh is the lowest level -- an earthly goodness. Taken together, they are complete -- blessing the baby Lord, and illustrating the loves that the Lord sends our way, too. (True Christianity 205)