Translations:AY Honors/ADRA Annual Appeal Collector/Answer Key/17/en
From Pathfinder Wiki
Conversely, goats represent people who neglect those in need, those who discriminate against those they help. Verse 44 infers that people who are goats only act when they can recognise an incentive in front of them, since their reply suggests they did not know that helping others would mean that they are helping God, and consequently inherit the kingdom of God.