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.

3477. It has been stated that in heaven representatives are of constant occurrence, such representatives in fact as embody wisdom's deepest arcana. Those that are evident to man from the literal sense of the Word are comparatively few, as few as the waters of a tiny pond when compared to the waters of the ocean. What the representatives in heaven are like may become clear from what I have related several times already from things I have seen, and also from the following: To certain spirits, as I saw, there were represented the broad road and the narrow road mentioned in the Word - the broad road which would lead them to hell, and the narrow to heaven. The broad road was planted with trees and flowers, and other such things as in outward appearance looked beautiful and delightful. But various types of snakes and serpents which they did not see had been concealed there. The narrow road was not adorned in the same way with trees and flower-beds for the eye to see but looked sad and dreary. Yet there were along that road young angel-children adorned most attractively among very lovely tree-gardens and flower-gardens, which those spirits however did not see. They were at that point asked which road they wished to take. They said, The broad one. But all of a sudden their eyes were opened and they saw the serpents along the broad road, but the angels along the narrow one. They were then again asked which road they wished to take. This time they were at a loss and remained silent. As long as their sight was opened they said that they wished to take the narrow road; but as long as it was closed they said that they wished to take the broad one.