Rules:

Resin should be heated until the point it can be filtered. Meaning, keep the temp as low as possible while still being able to filter it.
Resin should not be kept hot for long periods of time. The turpentine will boil away losing the fragrance.
Each time you re-heat the resin, you burn off the fragrance making oils. So, heat it as few times as possible.
Silicone is your friend! Resin doesn't stick to silicone much at all.

Equipment:
Note: Safety should always come first!

Induction cooktop. No open flames. Precise temperature adjustment.
Sifter or Sieve (Stainless steel) at least at a #60 which is 250 microns. These are sometimes referred to as paint strainers.
5 gallons bucket
5-gallon bucket silicone insert.
Non-stick induction pot with spout for pouring.
Silicone surface. (Optional)
Silicone spoon. (Optional)
Silicone gloves. (Any oven glove will work, but silicone is easy to clean)
Heat Gun (Optional, but highly recommended)

Safety:

You should do this in a well-ventilated place. Open windows, fans, or in a garage with the garage door open.
Safety glasses are recommended due to possible splashing of the hot liquid sap.
Clothing that covers your body. Shorts, t-shirts, tank tops are not a good idea. Fully covering shoes or boots.
While no open flame is used, I always suggest a fire extinguisher be in the room.
Gloves that go up above your wrists.

Instructions:

Do not overfill your pot. Doing so can lead to a mess or worse, injury.
Add your pitch/resin to the pot. Do not fill past 75%.
Place pot on induction cooktop and set temp to 190F.
Cover the pot.
You will need to wait until the pitch softens. Depending on how much material you have this can take 15 minutes or an hour. The strategy is to not heat it to the point where you lose essential oils, but to melt everything into a single mass.
Once you have reached a single mass, take the temperature up to 200F.
While the sap is heating, now is a good time to mix the sap with your silicone spoon. Churning the material to move the cooler stuff up top to the bottom. Once the mass has reached the consistency of thick honey, take the temperature to 220F.
Put on your gloves and safety glasses.
Use the heat gun to heat the metal sieve. When the resin hits a cold sieve, it instantly thickens.
Once the material begins to boil, it's time to pour the pot into the sieve.
Pour it slowly over the spout and move around so you aren't pouring everything into the same part of the sieve.
While wearing gloves, pick up the sieve and carefully tilt the debris/sap to ensure it has a way to flow through.
Leave the sieve in place and allow the drippings to continue.
You can use the heat gun under the sieve while it's over the bucket to heat the drippings that might be stuck on the sieve. Do not get this too hot!
Allow the sieve and debris to cool down.
Take the sieve off of the bucket and turn it upside down while setting it on top of the silicone mat.
Use the heat gun + gravity to re-heat the debris until it falls out of the sieve and onto the silicone mat.
Allow it to cool down. You can now take the mat and remove the debris. I like to fold the silicone mat over a garbage. This will do most of the heavy lifting. The rest can be peeled off with your hands (gloves on!).