When second Parana is reached, the hearer acquires the fruits of the Atiratha now, Indeed, he ascends a celestial car made entirely of costly gems.
द्वितीयं पारणं प्राप्य सोऽतिरात्रफलं लभेत्। सर्वरत्नमयं दिव्यं विमानमधिरोहति॥