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.

1735. That 'blessed be God Most High' means the Lord's Internal Man is clear from what has been stated just above concerning the Internal Man. Jehovah was called 'God Most High' in the Ancient Church for the reason that 'height' represented and therefore meant what is internal, so that 'Most High' meant that which is inmost. This is why the worship of the Ancient Church was celebrated on high places, mountains, and hills. Also, that which is inmost in relation to the exterior and outermost is exactly the same as that which is the most high in relation to lower and lowest. The Most High, or Inmost, is the Celestial element of Love, or Love itself. Jehovah, or the Lord's Internal, was the Celestial element itself of Love, that is, it was Love itself, to which no other attributes are appropriate than those of pure Love and so of pure Mercy towards the whole human race, that Mercy being such that it wills to save all men, to make them eternally happy, and to impart to them all that is its Own - thus out of pure Mercy and by the mighty power of love to draw towards heaven, that is, towards Itself, all who are willing to follow. That Love itself is Jehovah. To Love alone, and to nothing else, is [the substantive verb] Am or Is truly applicable.

[2] From that Love the Being (Esse) of all life is derived, that is, Life itself is derived; for that Being is present within Love and is Love itself. And because Jehovah alone, since He alone is Love, is the Being (Esse) of life, or Life itself, every single thing has its being (esse) and its life from Him. Nor can anyone except Jehovah alone, that is, the Lord alone, be and live from himself. And because no one except the Lord alone can do so, men's seeming to themselves to live from themselves is an illusion of the senses. Angels perceive clearly that they do not live from themselves but from the Lord, since they live in the Being (Esse) of the Lord's life because they abide in His Love. Yet to them more than to all others there is granted, together with indescribable happiness, the appearance of living as if from themselves. This therefore is what is meant by living in the Lord, something that is not possible unless one lives in His Love, that is, in charity towards the neighbour.