|Canto 4: Creation of the Fourth Order||Chapter 7: The Sacrifice Performed by Dakṣa|
Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 4.7.5
bāhubhyām aśvinoḥ pūṣṇo
bhavantv adhvaryavaś cānye
basta-śmaśrur bhṛgur bhavet
bāhubhyām — with two arms; aśvinoḥ — of Aśvinī-kumāra; pūṣṇaḥ — of Pūṣā; hastābhyām — with two hands; kṛta-bāhavaḥ — those in need of arms; bhavantu — they will have to; adhvaryavaḥ — the priests; ca — and; anye — others; basta-śmaśruḥ — the beard of the goat; bhṛguḥ — Bhṛgu; bhavet — he may have.
Those who have had their arms cut off will have to work with the arms of Aśvinī-kumāra, and those whose hands were cut off will have to do their work with the hands of Pūṣā. The priests will also have to act in that manner. As for Bhṛgu, he will have the beard from the goat's head.
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.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness