The third gift the wise men brought to Jesus was especially unusual. Myrrh is a sweet-smelling substance that was used to preserve dead bodies and overcome the smell of decay. Why give myrrh to a baby? Perhaps the wise men also understood Isaiah’s prophecy that “it was the Lord’s good plan to crush him and cause him grief. Yet when his life is made an offering for sin, he will have many descendants” (Isaiah 52:10) The Messiah came as a baby for the very purpose of dying as a sacrifice for sins.
-Nancy Guthrie, Let Every Heart Prepare Him Room p.62