When they saw that the star had stopped, they were overwhelmed with joy. On entering the house, they saw the child with Mary his mother; and they knelt down and paid him homage. Then, opening their treasure chests, they offered him gifts of gold, frankincense, and myrrh.
– Matthew 2:10-11

“From this story, we should learn how to bear ourselves aright toward our Lord Jesus Christ. That is, we should cast aside all offence, and together with these wise men witness before the world to the Lord Christ, see him from the bottom of our hearts, and adore him as our Savior. And because his reign on earth is so poor and wretched, we should with our gold, goods, and whole possessions gladly help to further and increase his kingdom, which is in so many ways suppressed and hindered by the devil and the world. For on this very day we can still open to Christ our treasures and present them to him, as the wise men did. And how? Behold, his word is written (Matthew 25:40): ‘Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me.’”

– Martin Luther, Sermon for Epiphany, 1544