Srimad Bhagavatam 4.7.5
It appears from the exchange of Daksha’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 Daksha and that of a goat are different, but Daksha 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 Daksha’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 Siva and Lord Vishnu, 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.
This is also in the proved by modern science. There are many phenomenon like Near Death Experiences (NDE), Out of Body Experiences and Reincarnation studies which corraborates this theory.