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.

123. Since the Lord does appear in heaven as a sun because of the divine love that is in him and from him, all the people there constantly turn toward him. The inhabitants of the heavenly kingdom turn toward him as the sun, while the inhabitants of the spiritual kingdom turn toward him as the moon. In contrast, the inhabitants of hell turn toward the darkness and dimness that are on the opposite side, and therefore turn away from the Lord. This is because all the people who are in the hells are caught up in love for themselves and the world and are therefore opposed to the Lord. The ones who turn toward the darkness that stands for our world's sun are at the back of the hells and are called "demons," while the ones who turn toward the dimness that stands for our moon are in the front of hell and are called "spirits." This is why people in the hells are described as being in darkness and people in the heavens as being in light. "Darkness" means falsity arising from evil, and "light" means truth arising from good.

The reason people turn in this way is that in the other life we all look toward what rules in our deeper natures - toward our own loves, then; and these deeper natures form the faces of angels and spirits. Further, in a spiritual world the cardinal points are not fixed the way they are in a natural world. Instead, they are determined by the way people face.

We ourselves, in spirit, are also turning in the same fashion - away from the Lord if we are caught up in self-love and love of the world, and toward him if we are in a love for him and for our neighbor. We are unaware of this, though, because we are in a natural world where the cardinal points are determined by the sun's rising and setting. Since it is hard for people to grasp this, examples will be given below where we deal with the cardinal points and with space and time in heaven.