Humor is an important element in "A Horse and Two Goats," and understanding Narayan's humor is important to understanding his world view. Humor, which is affectionate and sympathetic to humanity and human foibles, is often distinguished from wit, which looks more harshly on human fallibility. When he creates the comic characters of Muni and the American (likely candidates for the roles of the "two goats" in the title), he laughs at them gently and kindly, not critically.
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