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.

10216. 'When you take the sum of the children of Israel' means all things of the Church. This is clear from the meaning of 'the sum' as all; and from the representation of 'the children of Israel' as the Church, dealt with in the places referred to in 9340. The reason why all things of the Church are meant by 'the sum of the children of Israel' is that the internal sense of the Word is the kind of meaning it has in the heavens. Names do not come through to those there, such as the names Israel, Moses, Aaron, and many others; for those names belong to things that are material, which exist solely for the benefit of human life on the level of the physical senses. Instead of those names things on a spiritual level that belong to heaven and the Church are perceived. For angels in heaven are spiritual, and the things that come to their attention they see according to the inner nature of those things, thus on a spiritual level. There in place of the children of Israel they understand the Church. They do so because in the inmost heaven, where the Lord's presence is more immediate than in the heavens below, the Lord Himself is understood by names in the Word, when they are used in a good sense, names such as Abraham, Isaac, Jacob, Moses, Aaron, David, Joseph, Judah, or Israel. And since the angels there understand the Lord by these names, they also perceive - in accord with the train of thought in the Word - the Divine things which belong to heaven and the Church, and are derived from the Lord. The perception flows in from the Lord, who is the Word; for the Lord is the source of all intelligence and wisdom, and none at all exists without Him.