The Goddess Scales are a rare item exclusive to the 3D remake version of Trials of Mana. As a new class-change item, the Goddess Scales allow the player to restart a character's class change sequence from Class 1 at the Sanctuary of Mana, in order that the selected character can take a different path and invest in the skills of the new class.
1 Goddess Scales can be found in a treasure chest in the latter part of each of the three final dungeons.