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.

5. 1. What the spiritual meaning is. The spiritual meaning is not the sense that shines from the literal one when one is studying the Word and interpreting it in order to confirm some dogma of the church. This sense is the Word’s literal sense. Rather its spiritual meaning is one not apparent in the literal one. The spiritual meaning lies within the literal one, like the soul within the body, like thought within the eyes, and affection within the face, which operate in concert, like cause and effect.

That spiritual meaning is what principally causes the Word to be spiritual, not only for people, but also for angels. Consequently that meaning is the means by which the Word communicates with the heavens.