By doing this, one acquires the merits of the Atiratha sacrifice. Indeed, at each successive Parva, he acquires the merits which belong to the performance of a sacrifice.
अतिरात्रस्य यज्ञस्य फलं प्राप्नोति मानवः। प्राप्नुयाच्च क्रतुफलं तथा पर्वणि पर्वणि॥