The building materials for the Tabernacle (specifically in view the Holy of Holies) were Gold, Frankincense and Myrrh. Perhaps Matthew is alluding again to the Israelites in the desert, yet somehow alluding to Jesus being a greater tabernacle. In the exodus from Egypt, God led his people with a pillar of fire and cloud to the promised land. In Matthew, God leads the Magi with an even "higher" or more "celestial" sign, a star that lead them to a greater "promised land" the King of the Kingdom of Heaven. Just my thoughts.