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.

487. 'Days means periods of time and states in general. This has been shown in Chapter 1, where the 'days of creation' have no other meaning. In the Word it is very common for a whole period of time to be called 'a day', as it clearly is in the present verse and in verses 5, 8, 11, 14, 17, 20, 23, 27, 31, below; and therefore the states that belong to periods of time in general are meant by 'days' as well. And when 'years' is attached, then periods of years mean the natures of those states, and so the states in particular.

[2] The most ancient people had their own particular numbers which they would use to mean different aspects of the Church - for instance, the numbers three, seven, ten, twelve, and many which they obtained from these and other numbers - and in so doing incorporated states of the Church. These numbers therefore contain arcana that would require considerable effort to unravel. Really a number was an evaluation of the states of the Church. The same feature occurs throughout the Word, especially in the prophetical. And the religious ceremonies of the Jewish Church also entail numbers specifying periods of time as well as quantities; for example, in connection with sacrifices, minchahs, oblations, and other practices, which in every case have special reference to holy things. Consequently eight hundred in this verse, nine hundred and thirty in the next, and the numbers of years mentioned in the verses that follow after that, embody in particular more matters than can possibly be retold; matters, that is to say, which have to do with changes in the state of their Church in relationship to their own general state. Later on, in the Lord's Divine mercy, the meaning of the simple numbers up to twelve will be given, for without knowing these first of all no one can grasp what compound numbers mean.