Frankincense "tears" are clumps of sap from the Boswellia tree, a small, thorny desert plant that is native to India, Arabia and northern Africa. The resin is collected by cutting into the tree bark and collecting the milky substance after it has hardened.

Frankincense tears are a dried resin from the Boswellia tree. In order to get the resin, the tree must be wounded, or tapped, to produce the sap, which dries and hardens on the surface of the tree. From there, it is scraped off to be used.