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.

9475. 'And for the incense of spices' means for delightful perception. This is clear from the meaning of 'incense' as the things of worship that are perceived with delight, such as acts of thanksgiving, adoration, prayer, and the like; and from the meaning of 'spices' as truths of faith which are delightful because they originate in good. For sweet odours, such as spicy ones, mean that which is delightful; and whatever is delightful is such by virtue of the good made known through truths. So it is that 'the incense of spices' means the delightful perception that belongs to truth originating in good. The spices which went into the making of that incense are listed, and the preparation of it is described in the following words,

Take for yourself spices, stacte and onycha and galbanum - [these] spices, and pure frankincense. You shall make them an incense, salted, pure, holy. You shall beat some of it very small, and put some of it before the Testimony in the tent of meeting. Most holy ¹ shall it be to you. The incense shall be to you holy for Jehovah. Exodus 30:34-38.

The altar of incense, along with the incense itself, is described as follows,

You shall make an altar for burning incense. You shall overlay it with pure gold. You shall put it before the veil that is over the ark of the Testimony before the mercy-seat, that Aaron may burn on it spicy incense every morning; when he trims the lamps he shall burn it, and between the evenings. Exodus 30:1-10; 37:25-end; 40:26-27.

And elsewhere,

When Aaron comes into the Holy Place he shall take a censer full of burning coals of fire ² from upon the altar, with his hands full of spicy incense beaten fine. ³ Then he shall bring it inside the veil, in order that he may put the incense onto the fire before Jehovah, and the cloud of incense may cover the mercy-seat which is over the Testimony. Leviticus 16:12-13.

[2] Since 'incense' meant acts of worship such as had their origin in good made known through truths, as do all expressions of faith that have their origin in the good of love, the fire was taken from the altar; for the fire on the altar meant the good of God's love, 934, 4906, 5071 (end), 5215, 6314, 6832, 6834, 6849, 7324, 7852. On this account when fire had been taken from any other source they were struck down by a plague and died, Leviticus 10:1-2ff; Numbers 16:45-48; for fire from any other source, or 'foreign fire', meant love that was not God's.

[3] The fact that expressions of faith having their origin in the good of love and charity, for example thanksgivings, acts of adoration, and prayers, are meant by 'incense' is clear in David,

My prayers are acceptable, [as] incense before You. Psalms 141:2.

In John,

The four living creatures and the twenty-four elders fell down before the Lamb, each holding a harp, and golden bowls full of incense, which are the prayers of the saints. Revelation 5:8.

In the same book,

An angel holding a golden censer ... And much incense was given to him, that he should offer it with the prayers of all the saints on the golden altar which was before the throne. The smoke of the incense went up from the prayers of the saints. Revelation 8:3-4.

[4] The reason why such expressions of faith are meant by 'incense' is that they are matters of thought and consequently of the lips. But matters of affection and consequently of the heart are meant by 'the minchah' in Malachi 1:11, where it says that from the rising of the sun even to its setting Jehovah's name will be great among the nations, and 'in every place incense has been offered to My name, and a pure minchah'; and the same things are meant by 'the burnt offering' in Moses,

The sons of Levi will teach Jacob Your judgements and Israel Your law. They will put incense in Your nose, and burnt offering on Your altar. Deuteronomy 33:10.

'Incense' in these places stands for such things as are matters of thought and the lips and have regard to the truths of faith; 'minchah' and 'burnt offering' stand for such things as are matters of affection and the heart and have regard to forms of the good of love. All this being so, in the contrary sense worship arising from falsities of faith is meant by burning incense to other gods, Jeremiah 1:16; 44:3, 5; burning incense to idols, Ezekiel 8:11; 16:18; and burning incense to the baalim, Hosea 2:13.

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