In "Doctrinal Discussion" Omar Lee writes:
Oh! love divine, how can we show our appreciation for it? It is only by taking what He freely gave us, which is salvation. Christmas is a great time to choose Jesus! His birth introduced a new factor into the human realm. Before this, we were all children of Adam and doomed to sin. Now Immanuel (God with us) or Jesus (Savior), the God-man gives us the realization of the hope of humanity for a Savior! His birth further assures humanity of one who understands us, having experienced trials as well as known them. His birth foreshadows our spiritual birth. He was born of a woman that we might be born of the Spirit. There can be, there must be, the supernatural in our spiritual birth. His birth is a guarantee of greater events for us! The first coming has been proven true! The second will come also. In the Christmas story we have authentication for all God had promised, and in His resurrection, we have the zeal that all that He has promised will come to pass.
Source: Studies in Romans: Adult Teacher's Insights, page 26.