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.

4419. There was a spirit present with me who, when he lived in the world, had been very knowledgeable and on that account had believed that he was wiser than everyone else. This belief had led him to become infected with the evil of wishing, wherever he was, to take control of everything. He had been sent to me from a certain community to serve as their subordinate, that is, for the purpose of communication, 4403, and also to get rid of him because he proved to be a nuisance on account of his wanting to rule them by the use of his own intelligence. When he was with me I was allowed to talk to him about self-derived intelligence. I said that in the Christian world that kind of intelligence prevails to such an extent that all intelligence is believed by people to be self-derived, so that there is none which comes from God. They believe this even though they declare, when they speak from the doctrinal teachings of faith, that everything good and true comes from heaven and so from the Divine, including all intelligence since this involves understanding what is true and good. But when that spirit refused to pay any attention to these matters I said that it would be better if he went away as the sphere of his own intelligence was making me very uncomfortable. But because he was convinced that he was more intelligent than anybody else, he was unwilling to go.

[2] At that point he was shown by angels the nature of self-derived intelligence and the nature of intelligence derived from the Divine. Different kinds of light were used to do this, for matters like these are presented visually in the next life in wonderful ways by means of variegations of light. Self-derived intelligence was demonstrated by means of an inferior light which resembled a will-o'-the-wisp that had a band of darkness around it, and that spread only a little way from its centre. He was shown in addition that it was extinguished in an instant when some angelic community looked at it, just as a will-o'-the-wisp is extinguished on the arrival of the light of the sun or daylight. After this he was shown the nature of intelligence derived from the Divine, again by means of light. This time the light was brighter and more luminous than that of the sun at midday, spreading far and wide, and ending in the way sunlight does out in space. He was also told that intelligence and wisdom enter in from every side into the sphere of that light and cause truth and good to be perceived with an insight virtually unlimited. But this depends on the nature of the truth stemming from good.