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.

9503. 'And you shall put into the ark the Testimony' means Divine Truth, which is the Lord in heaven. This is clear from the meaning of 'the ark' as heaven, dealt with above; and from the meaning of 'the Testimony' as Divine Truth, thus the Lord in heaven, dealt with below. The reason why Divine Truth is the Lord in heaven is that the Lord is Goodness itself and Truth itself, for both emanate from Him and He Himself composes what emanates from Him. So it is that the Lord is heaven, for Divine Truth which emanates from Him and is received by the angels makes heaven. Consequently the more perfect the manner in which angels receive Divine Truth that comes from the Lord and accordingly receive the Lord, the more perfect the human forms they possess. Eventually they become so perfect that their beauty surpasses belief; anyone who sees them, as I have done, will be dumbfounded. For in their outward form angels are manifestations of heavenly love and charity, and that is the truly human form. The reason why angels possess human forms is that the Divine in heaven is the Lord, and those who receive Divine Truth within good from Him are images of Him.

[2] As regards the meaning of 'the Testimony', a distinction is drawn in the Word between laws, statutes, judgements, commandments, testimonies, words, commands, truths, and covenants, as may be recognized from a number of places, especially in David's Psalms 119, where all these terms occur, testimonies doing so in verses 2, 14, 31, 46, 59, 88, 99, 111, 119, 125, 138, 144, 168. A like distinction occurs elsewhere in the same author,

The law of Jehovah is perfect, restoring the soul; the testimony of Jehovah is sure, making wise the simple; the commands of Jehovah are right, rejoicing the heart; the commandment of Jehovah is pure, enlightening the eyes; the judgements of Jehovah are truth, they are righteous altogether. Psalms 19:7-9.

The like occurs in Moses, at Deuteronomy 4:45; 6:17, 20; also in Jeremiah 44:23; and many times elsewhere. From all this it may be recognized that 'the Testimony' means Divine Truth, which testifies of the Lord, and so means the Word. For in the highest sense of the Word the only subject is the Lord, and this is why the internal sense testifies of Him, that is, contains teachings about Him and about the truths of faith and forms of the good of love which He is the source of. 'Testimony' is again used with this meaning in the Book of Revelation,

... those who had been killed on account of the Word of God and on account of the testimony which they had. Revelation 6:9.

And elsewhere,

They conquered the dragon by the blood of the Lamb, and by the word of their testimony. Revelation 12:11.

'The blood of the Lamb' is Divine Truth emanating from the Lord, 7846, 7877, 9127, 9393, while 'the word of their testimony' is Divine Truth received by man. 'Testimony' is used with the same meaning at Revelation 12:17; 19:10.

[3] The fact that Divine Truth emanating from the Lord is called 'the Testimony' because it testifies of the Lord is clear from the Lord's own words in John,

He who comes from heaven is above all. What He has seen and heard, that He testifies. He who receives His testimony has set his seal [to this], that God is truthful. John 3:31-33.

In the same gospel,

I am One who testifies of Myself; and He, the Father, who sent Me testifies of Me. John 8:18.

In the same gospel,

Search the Scriptures; and it is they that testify of Me. John 5:39.

And in the same gospel,

The Paraclete, the Spirit of truth, He will testify of Me. John 15:26-27.

From all this it is clear that Divine Truth is called the Testimony because it testifies of the Lord. This Divine Truth is the Word, for as stated above, the only subject in the highest sense of the Word is the Lord; this is what makes the Word Divine and therefore what makes it holy. Furthermore the Ten Words or the Law which were declared from Mount Sinai, inscribed on two tablets [of stone], and stored in the ark, is what is here called the Testimony. For that Law means the Word or Divine Truth emanating from the Lord, in its entirety, see 9416. It is evident from the Lord's own words to Pilate that He is the One from whom Divine Truth comes,

Pilate said, Are you a king? Jesus answered, You say [it, because] I am a King. For this I was born, and for this I have come into the world, that I may bear testimony to the truth. John 18:37.

'A king' in the internal sense means Divine Truth, see 1672, 2015, 2069, 3009, 3670, 4581, 4966, 5044, 5068, 6148. This was why the Lord said, 'I am a King' and, 'For this I was born, that I may bear testimony to the truth', that is, that He Himself is Divine Truth. From all this it is now evident that 'the Testimony' in the ark means Divine Truth and so the Lord in heaven.