Goat

An animal like a goat has no sense of its impending death. Although its brother goat is being slaughtered, the goat, being allured by the green grass offered to it, will stand peacefully waiting to be slaughtered next. On the other hand, if a human being sees his fellow man being killed by an enemy, he either fights to save his brother or leaves, if possible, to save his own life. That is the difference between a man and a goat.

(SSR1f Relevant Inquiries)

Bhṛgu Muni, a great supporter of Dakṣa, was awarded the beard of the goat’s head which was substituted for the head of Dakṣa. It appears from the exchange of Dakṣa’s head that the modern scientific theory that the brain substance is the cause of all intelligent work is not valid. The brain substance of Dakṣa and that of a goat are different, but Dakṣa still acted like himself, even though his head was replaced by that of a goat. The conclusion is that it is the particular consciousness of an individual soul which acts. The brain substance is only an instrument which has nothing to do with real intelligence. The real intelligence, mind and consciousness are part of the particular individual soul. It will be found in the verses ahead that after Dakṣa’s head was replaced by the goat’s head, he was as intelligent as he had previously been. He prayed very nicely to satisfy Lord Śiva and Lord Viṣṇu, which is not possible for a goat to do. Therefore it is definitely concluded that the brain substance is not the center of intelligence; it is the consciousness of a particular soul that works intelligently. The whole movement of Kṛṣṇa consciousness is to purify the consciousness. It doesn’t matter what kind of brain one has because if he simply transfers his consciousness from matter to Kṛṣṇa, his life becomes successful. It is confirmed by the Lord Himself in Bhagavad-gītā that anyone who takes up Kṛṣṇa consciousness achieves the highest perfection of life, regardless of whatever abominable condition of life he may have fallen into. Specifically, anyone in Kṛṣṇa consciousness goes back to Godhead, back to home, on leaving his present material body.

(SB 4.7.5 purport)

The impersonalists maintain that the Supreme Absolute Truth has no form and that one can imagine any form he likes for his benefit and worship in that way. Therefore the gṛhamedhīs or materialistic men say that they can worship any form of a demigod as worship of the Supreme Lord. Especially amongst the Hindus, those who are meat-eaters prefer to worship goddess Kālī because it is prescribed that one can sacrifice a goat before that goddess. They maintain that whether one worships the goddess Kālī or the Supreme Personality of Godhead Viṣṇu or any demigod, the destination is the same. This is first-class rascaldom, and such people are misled. But they prefer this philosophy. Bhagavad-gītā does not accept such rascaldom, and it is clearly stated that such methods are meant for persons who have lost their intelligence. The same judgment is confirmed here, and the word kāma-mūḍha, meaning one who has lost his sense or is infatuated by the lust of attraction for sense gratification, is used. Kāma-mūḍhas are bereft of Kṛṣṇa consciousness and devotional service and are infatuated by a strong desire for sense gratification. The worshipers of demigods are condemned both in Bhagavad-gītā and in Śrīmad-Bhāgavatam.

(SB 3.32.2 purport)