Smells like church! These hardened resins are called tears. Frankincense is tapped from the very scraggly but hardy Boswellia tree by scraping the bark and allowing the exuded resins to bleed out and harden. These hardened resins are called tears. There are numerous species and varieties of frankincense trees, each producing a slightly different type of resin. Frankincense can be ground and used in emulsifying scrubs. 9. Frankincense tears can be burned as incense. Frankincense can be placed in boiling water and the steam inhaled to help reduce sinus and lung congestion.