Goat format ruling
Reasoning

Card effect (current official text)Your opponent declares a monster Level from 1 to 12. Excavate cards from the top of your Deck until you excavate a monster that can be Normal Summoned/Set, then, if that monster is the same Level as the one declared by your opponent, send all excavated cards to the GY. If not, Special Summon the excavated monster, also send the remaining cards to the GY.
Rulings
- Pick up cards until you pick up a monster that can be Normal Summoned.
- You can Special Summon a high-level monster like Dark Magician with Reasoning, but not Special Summon-only monsters like Gate Guardian, Ritual Monsters, etc.
- If you pick up a Spirit Monster, then all picked up cards are sent to the GY.
- If no monster is picked up, shuffle your Deck and put it back in the Deck Zone; the effect of Reasoning disappears.
- You cannot activate Reasoning if you already activated Scapegoat this turn.
- If Banisher of the Light is Special Summoned with Reasoning, the other cards picked up for Reasoning are sent to the GY. The effect of Banisher of the Light is not applied until after Reasoning resolves.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Goat forum — sourced change requests get reviewed.