Frankincense resin nodules. Frankincense is a hardened gum-like material that comes from the trunk of the Boswellia tree. The trees start producing resin at about eight to 10 years old. Tapping is done two to three times per year with the final taps producing the best tears because of their higher aromatic terpene, sesquiterpene and diterpene content. People use its oil on the skin and in aromatherapy. Frankincense oil seems to kill some types of bacteria and fungi (yeasts). It is commonly used as a fragrance in soaps, lotions, and perfumes. The essential oil of frankincense is produced by steam distillation of the tree resin.