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.

43. I will touch, in a few words, upon the manner in which the representative Church with them was turned into an idolatrous one: All the spiritual things which are of heaven and the Church were presented before them in visible and tangible images, as was mentioned just above; those images were taken from the subjects of the three kingdoms of nature, animal, vegetable and mineral, by which were represented such things as are of the heavenly kingdom. They placed these typical images in their sanctuaries, in the inner chambers of their houses, and in the market-places and streets, arranging them according to their significations. But after the knowledge of correspondences was lost, and consequently the discernment of the signification of those images had perished, a later posterity began to look upon and acknowledge them as so many Divine and holy things; and then to some they bowed the knee, some they kissed, and some they adorned and decorated with necklaces, boxes of perfumes and anklets, just as children do their dolls, and as papists do their images; yea, of some they made household gods, of some guardian demigods, and of some Pythons; some, moreover, they carried in miniature forms in their hands, some they hugged in their bosoms, stroked, and whispered petitions in their ears; and so on. Thus were heavenly types turned into infernal types, and the Divine things of heaven and the Church into idols. On account of this transformation and distortion of heavenly things, a new representative Church was raised up among the sons of Israel, in which genuine representations, as was stated above, were instituted; and to which it was forbidden to celebrate Divine worship by any others, as is evident from these words in the first Commandment of the Decalogue:

Thou shalt not make unto thee a graven image, nor any figure that is in the heavens above, or that is in the earth beneath, or that is in the waters under the earth. Thou shalt not bow down thyself unto them, nor worship them (Exod. 20:4-5; Deut. 5:8-9).