The goats were baaaa-ck in Severance‘s season two finale. One member of that flock, abundant in both “verve” and “wiles,” revealed why Lumon has a whole severed department of those animals. “Cold Harbor” finally told us what purpose the goats serve. The truth is somehow so much worse than we imagined. But while we now know their purpose, those creatures role at Lumon raises new questions about Kier Eagan and what his disciples think of him.

Lumon’s Mammalians Nurturable department, where severed employees serve as herders for an entire flock of goats, has been a major mystery on the show since Mark and Helly first found it in season one. That has led to plenty of theories. But those goats have nothing to do with cloning or undead Eagan CEOs. (At least as far as we know.) Their purpose is one that dates back to the beginning of human civilization. Lumon’s goats are sacrificial animals whose bodies are entombed with people Lumon kills. That’s something they seemingly do so often they have a constant need for quality goats and have sacrificed many before.
With the pending completion of “Cold Harbor,” Mr. Drummond summoned a goat from Mammalians Nurturable. The department leader, Gwendoline Christie’s Lorne, dressed in a ceremonial outfit and wearing makeup, brought one to a special sacrificial room. When she arrived, Drummond asked in a very Kier way if it had “verve” and “wiles” because it had an important job. “This beast will be entombed with a cherished woman, whose spirit it must guide to Kier’s door,” he said.
After Lorne assured him this goat had the most vigor and was the smartest member of the flock, he took it inside. There he prepared a type of bolt pistol. She asked how many more of her beloved animals would have to give up their lives to Lumon, and he said as many as the Founder called for. Right before the goat was set to die, Drummond said, “We commit this animal to Kier and his eternal war against pain,” giving insight into what Lumon’s founder wanted to achieve.

Emile the adorable goat never became a sacrificial offering. Mark’s attempts to break into the Teting Floor elevator hallway drew Drummond’s attention before Lorne killed the goat. She then saved Mark S. when an irate Drummond was trying to choke him to death. As she held the bolt gun to Drummond’s head, she told her superior there would be no more killing. (Well….that was the plan. Oops.)
Lumon operates as both global corporation and religious cult. Kier Eagan is not simply the founder of a business. He is a god-like figure at Lumon. The company’s most faithful, highest ranking officials believe Kier waits for souls in the afterlife. But even if they 100% believe that (and considering no one knows what they’re doing they probably do), or they simply believe this ceremonial procedure is a powerful way to engender compliance in employee, the same question remains: why goats?
Why does Lumon sacrifice goats specifically? Why not lambs or cows? What about literally any other animal? What is it about goats that makes the Eagan family and its most loyal acolytes believe they alone can guide dead spirits to Kier?
Severance hasn’t told us yet, but the show has previously drawn some obvious comparisons between Kier and Jesus Chris. Those similarities offer some potential clues to the reason behind choosing goats. Like Jesus, Kier was a carpenter. In season one Irv B. also said Kier used disciples to speak for him and his teachings. And those at Lumon constantly talk about its Founder the way Christians talk about Jesus.

If Kier is Lumon Jesus, the goats are an especially interesting choice for a sacrifice. In a famous passage from the New Testament, Jesus compares those who will join him in Heaven for eternity to sheep while he compares those damned to Hell to goats. “They will go away to eternal punishment.”
So is Lumon saying that eternity with Kier is punishment? That he’s in Hell? Or is it the opposite that souls of the damned can only be saved by sitting with Kier in the afterlife? Gemma was a “cherished” woman according to Drummond, but that doesn’t mean Lumon didn’t think her soul was pure. They spent years trying to split her into 25 distinct Innie personalities, each free of Gemma’s pain. Those Innies were seemingly going to live on in her severance chip even after her body died.
Does Lumon consider Outie’s to be full of sin and Innies pure? That’s literally what Burt and Fields believe. They think Burt’s Outie will burn forever while his Innie goes to Paradise with Fields. Does that idea come directly from Lumon’s teachings? (It would be the most Lumon thing ever to have Christian preachers spreading the company’s own gospel at church.)

It’s possible that while Lumon believes Kier is a beloved God it also thinks Kier resides in Hell. How? For the same reason it thinks Innie and Outies can have totally different afterlives. Kier had a (possibly-metaphorical) twin Dieter who succumbed to his Tempers the same weekend Kier first conquered his. It’s such an important concept Lumon makes its refiner “watchers” look like MDR employees. It had them show up during the ORTBO.
Lumon believes in the duality of man, which might be why it embraced Harmony Cobel’s technology. (That idea might have even inspired her to create it.) That theological idea is reminiscent of one many Christians believe in, the Holy Trinity. That says God consists of three parts, Jesus being one of them.

If Outies must be saved from their own soul consisting of Four Tempers, both in life and in death, a goat also makes perfect sense as a shepherd for a Christ replacement. In the Bible scapegoats carry the sins of others. Emile was meant to be both scapegoat and guide for Gemma’s soul.
We have new answers about the goats, but as usual the show’s biggest revelations raise new questions. Until Severance answers them we can only theorize about just how devious Lumon’s plans and core beliefs really are.
Mikey Walsh is a staff writer at Nerdist. He would not sacrifice a goat, in case you were wondering. You can follow him on Bluesky at @burgermike. And also anywhere someone is ranking the Targaryen kings.
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