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.

665. That establishing a covenant' means that he would be regenerated becomes quite clear from the fact that the only kind of covenant that can exist between the Lord and man is conjunction by virtue of love and faith. And so a covenant means conjunction; indeed it is the heavenly marriage that is the supreme covenant of all. The heavenly marriage or conjunction does not show itself however except with people who are being regenerated. Regeneration itself therefore in the broadest sense is meant by a covenant. The Lord enters into a covenant with man when He regenerates him, and consequently among men of old a covenant had no other representation. From the sense of the letter no other impression is gained than that the covenant made with Abraham, Isaac, and Jacob, and so often with their descendants, concerned just those personages. But those people were by nature such as to be incapable of being regenerated, for they focused worship exclusively on things that were external, and imagined external things to be sacred without things that are internal allied to them. Consequently the covenants made with them were no more than representations of regeneration, as were all their religious ceremonies, and as were Abraham, Isaac, and Jacob themselves who represented the things of love and faith. In a similar way priests or high priests, whatever their character, including infamous ones, could represent the heavenly and most holy priesthood. In representations no attention is paid to the person who represents but to that which is represented by him. Thus all the kings of Israel and Judah, including the worst of them, represented the Lord's kingship, and so indeed did the Pharaoh who promoted Joseph over the land of Egypt. These and many other considerations which in the Lord's Divine mercy will be dealt with later on show that the covenants made so often with the sons of Jacob were nothing more than religious ceremonies which were representative.