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.

113. Nothing is more common in the Word than for the good that belongs to wisdom or else to love to be meant and represented by 'gold'. All the gold of the Ark, the Temple, the golden table, ¹ the lampstands, the vessels, and on Aaron's vestments, meant and represented good that belongs to wisdom or else to love. Similarly in the Prophets, as in Ezekiel,

In your wisdom and in your intelligence have made wealth for yourself, and you have made gold and silver in your treasures. Ezekiel 28:4.

Here it is plainly stated that gold and silver, or good and truth, are the products of wisdom and intelligence, for 'silver' here means truth, as also does the silver of the Tabernacle ² and the Temple. In Isaiah,

A multitude of camels will cover you, dromedaries of Midian and Ephah, all those from Sheba will come. They will bring gold and frankincense, and will proclaim the praises of Jehovah. Isaiah 60:6.

So too the wise men from the east who came to Jesus after His birth,

And they fell down and worshipped Him, and they opened their treasures, and offered Him gifts - gold, frankincense, and myrrh. Matthew 2:1, 11.

Here also 'gold' means good, 'frankincense and myrrh' those things that are pleasing, because they derive from love and faith, and are consequently called 'the praises of Jehovah'. 'Gold' is for the same reason mentioned in David,

He will live, and He will give to him from the gold of Sheba, and will pray for him continually, and bless him every day. Psalms 72:15.

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