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.

9338. 'And inherit the land' means when governed by good, thus when regenerated. This is clear from the meaning of 'inheriting' as receiving as an heir, dealt with below; and from the meaning of 'the land', at this point the land of Canaan, as the Lord's kingdom, thus heaven, dealt with in 1413, 1437, 1607, 1866, 3038, 3481, 3705, 3686, 4240, 4447, so that 'inheriting the land' means receiving heaven as an heir to it. The proper way to understand the word 'heir', when used in reference to heaven, is a person who has life from the Lord, 2658, 2851, 3672, 7212, thus who is governed by good received from the Lord, who therefore has been regenerated. The fact that a person is in heaven, and so has been regenerated, when he is governed by good received from the Lord, see 9274 and the places referred to there.

[2] The fact that 'inheriting' has this meaning, when used in reference to heaven, is evident in Matthew,

Then the King will say to those who are at His right hand, Come, O blessed of My Father, possess as an inheritance the kingdom prepared for you from the foundation of the world; for I was hungry and you gave Me food, I was thirsty and you gave Me drink. Insofar as you did it to one of the least of these My brothers you did it to Me. Matthew 25:34-35, 40.

'Possessing as an inheritance the Lord's kingdom (or heaven)' is said here in regard to those governed by good; and the actual forms of the good of charity in their proper order are also enumerated. Finally it is said, 'Insofar as you did it to one of the least of these My brothers you did it to Me'. People are called the Lord's brothers if they are governed by good, 6756, thus also if they practise good; for good is the Lord present with a person. And this is why it says, 'Insofar as you did it to one of [the least of] these My brothers' (not simply 'brothers').

[3] In Revelation,

He who overcomes will receive all things by inheritance, and I will be his God and he will be My son. Revelation 21:7.

It says here of those who overcome that they will receive all things by inheritance; and because they are heirs they are called 'sons'. 'Overcoming' means using good and truth to fight with, for evil is overcome by means of good, and falsity by means of truth.

[4] In David,

God will save Zion and will build the cities of Judah; and they will dwell there and possess it by inheritance; and the seed of His servants will inherit it, and those loving His name will dwell in it. Psalms 69:35-36.

Here 'possessing by inheritance' has regard to those governed by celestial good, and 'inheriting' to those governed by spiritual good. Celestial good is the good of love to the Lord, and spiritual good is the good of charity towards the neighbour, 9277. In Isaiah,

He who trusts in Me will inherit the land, and will possess by inheritance My holy mountain. Isaiah 57:13.

[5] From all this it is evident what was meant by the division of the land of Canaan into twelve inheritances for the twelve tribes of Israel, in Chapters 14-19 of Joshua, and in Chapter 47:13-end and Chapter 48 of Ezekiel. For 'the land of Canaan' meant the Lord's kingdom, or heaven, 1413, 1437, 1607, 1866, 3038, 3481, 3686, 3705, 4240, 4447, and 'the twelve tribes' meant all forms of good and all truths in general and in particular, 3858, 3862, 3926, 3939, 4060, 6335, 6337, 6397, 6640. 'Twelve inheritances' accordingly meant heaven with all its heavens and communities, which divide off one from the next on the basis of forms of the good of love and consequently of truths of faith, 7836, 7891, 7996, so that in the abstract sense [without reference to persons] those inheritances mean forms of good themselves which originate in the Lord and therefore are the Lord in heaven.

[6] For heaven is nothing other than Divine Truth emanating from the Lord's Divine Good. The angels there are recipients of truth in good; and in the measure that they receive it they constitute heaven. Also - and this is an arcanum - the Lord dwells with an angel, and similarly with man, only in that which is His own with the angel or man; for the Divine must dwell in what is of God, not in what is of the self with anyone. This is meant by the Lord's words regarding His union with those governed by the good of love, in John,

On that day you will know that I am in the Father, and you in Me, and I in you. He who loves Me keeps My word, and We will come to him and make Our home with him. John 14:20, 23.

And elsewhere in the same gospel,

The glory which You have given Me I have given to them that they may be one even as We are one, that the love with which You loved Me may be in them, and I in them. John 17:22, 26.