Incense resin is a type of plant-based material that is burned to produce a fragrant smoke. Two common types of incense resin are MYRRH and ELEMI. MYRRH is a gum-like substance derived from the Commiphora myrrha tree, which is native to the Middle East and parts of Africa. ELEMI is a yellowish resin obtained from the Canarium luzonicum tree, which is native to the Philippines. Both MYRRH and ELEMI have been used for centuries in religious ceremonies and for medicinal purposes.