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.

8935. 'An altar of soil you shall make for Me' means something which in a general way represents worship that springs from good. This is clear from the meaning of 'an altar' as the chief representative of the Lord and consequently of the worship of Him, dealt with in 921, 2777, 2811, 4489, 4541; and from the meaning of 'soil' or 'the ground' as good. The reason why 'the ground' stands for good is that a Church which abides in good is meant by 'the ground', 566. This is why Adam was said to be formed from the ground, at Genesis 2:7; 3:19; for one who belonged to the celestial Church, that is, the Church itself abiding in good, was meant by him, 478, 479. Since there are two entities that inspire worship of the Lord - goodness and truth - worship springing from good was represented by an altar of soil, while worship springing from truth was represented by an altar of stones. Both kinds of altars are the subject here; and those two entities that inspire worship are called faith and charity. Worship springing from truth has connection with faith, and worship springing from good has connection with charity.

[2] As regards worship inspired by faith and worship inspired by charity, or that which springs from truth and that which springs from good, the situation is that before a person has been regenerated his worship consists of truth, but after he has been regenerated it consists of good. Before a person has been regenerated he is led by means of truth to good, that is, by means of faith to charity; but when he has been regenerated he abides in good and consequently in truth, that is, in charity and consequently in faith, 8516, 8539, 8643, 8648, 8658. These two kinds of worship are what the altars of soil and of stone represent. The reason why the altar is the chief representative of worship of the Lord is that burnt offerings and sacrifices were offered on it; and it was in these that the worship of God by the Hebrew nation, and subsequently by the Israelite and Jewish nation, chiefly consisted, 923, 1343, 2180, 2805, 2807, 2830, 3519, 6405.