This article is on the goats next to the tree of life. I do have an idea to what it describes namely capricorn, which is midheaven. Just like the Makara flank the budha’s shoulders. here the goats flank the pipal tree / fig. Astronomical reference.
Sometimes sphinx or flanked by lions in later art a reference to on top a reference perhaps to leo(summer solstice) just as the goats are a reference to winter solstice. The lions where later chosen for royalty as king of animals and the goat became the devil. Winter.
Sumerian cylinder seal showing flanking goats with hooves on tree and/or mountain. Uruk period. (After Joyce Burstein in: Katherine Anne Harper, Robert L. Brown, 2002, The roots of tantra, SUNY Press, p.100)Hence, two goats + mountain glyph reads rebus: meḍ kundār ‘iron turner’. Leaf on mountain: kamaṛkom ‘petiole of leaf’; rebus: kampaṭṭam ‘mint’. loa = a species of fig tree, ficus glomerata, the fruit of ficus glomerata (Santali) Rebus: lo ‘iron’ (Assamese, Bengali); loa ‘iron’ (Gypsy).
It has been described in the story of Raja Harischandra of the Ikshvaku dynasty, that the crown was a branch of this udumbura tree, set in a circlet of gold. Additionally, the throne (simhasana) was constructed out of this wood and the royal personage would ascend it on his knee, chanting to the gods to ascend it with him, which they did so, albeit unseen. Its leaves are an indispensable part of many Hindu havans.