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.

28. Verse 10 And God called the dry land Earth, and the gathering together of the waters He called Seas; and God saw that it was good.

It is very common in the Word for 'waters' to mean cognitions and facts, and consequently for 'seas' to mean a gathering together of them, as in Isaiah,

The earth will be full of the knowledge of Jehovah as the waters covering the sea. Isaiah 11:9.

And in the same prophet, with reference to a lack of cognitions and facts,

The waters will dry up from the sea, the river will be parched and dry, and the streams will diminish. Isaiah 19:5-6.

In Haggai, with reference to a new Church,

I will shake the heavens and the earth, and the sea and the dry land; and I will shake all nations, and the desire of all nations will come, and I will fill this house with glory. Haggai 2:6-7.

And with reference to someone who is to be regenerated, in Zechariah,

There will be one day - it is known to Jehovah - not day and not night, for at evening time there will be light; and on that day living waters will flow out from Jerusalem, part of them to the eastern sea, and part of them to the western sea. Zechariah 14:7-8.

In David where the person is described who, having been vastated, is to be regenerated, and to worship the Lord, Jehovah does not despise His bound ones. Heaven and earth will praise Him, the seas and everything that creeps in them! Psalms 69:33-34.

That 'the earth' means that which receives is seen in Zechariah,

Jehovah is He who stretches out the heavens, and founds the earth, and forms the spirit of man within him. Zechariah 12:1.