Courtesy of WorldBook 2002:
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Myrrh, pronounced mur, is a fragrant gum resin that has been used as a raw material for perfumes since ancient times. It also has been burned as an incense, and used in medicines and in embalming (preserving bodies). The Bible says that one of the wise men brought Jesus a gift of myrrh (Matt. 2). Myrrh comes from trees of the genus Commiphora found mainly in Saudi Arabia and Ethiopia. The tree discharges the resin from between the outer layers of the bark, and the resin falls to the ground. The perfume ingredient is an oil obtained by heating the resin to produce a vapor, then cooling the vapor.

Frankincense is a fragrant gum resin used as a raw material for perfumes. Perfumers call it olibanum. Since ancient times, people have burned it as an incense in religious services. The ancient Egyptians used it in medicines. The Bible says that one of the wise men brought Jesus a gift of frankincense (Matt. 2). Today, it also serves to mask the unpleasant odors of mixtures used for fumigation.

Frankincense comes from trees of the genus Boswellia that grow in the southern Arabian peninsula and northern Somalia. Harvesters cut into the bark of the trees and collect the resin in the form of colorless to pale yellow drops called tears. Perfumers extract oil from the tears by dissolving them in alcohol, then passing steam through them. The oil gives perfumes a long-lasting, spicy fragrance.