Conclusion:
The conclusion that can be drawn from the statement is that the Railways has reserved two berths in sleeper classes for physically challenged people travelling on concession.

Explanation:
The statement clearly states that the Railways has earmarked two berths - one lower and one middle - in sleeper classes under the handicapped quota for physically challenged people travelling on concession. This means that physically challenged people who are travelling on concession will be able to avail these two reserved berths. The reservation of these berths is a step taken by the Railways to ensure that physically challenged people are not inconvenienced while travelling.

Benefits of reservation:
There are several benefits of reserving berths for physically challenged people travelling on concession. Some of these benefits are:

1. Ensuring comfort: Physically challenged people require special attention and care while travelling. By reserving berths for them, the Railways is ensuring that they are able to travel comfortably.

2. Promoting inclusivity: The reservation of berths for physically challenged people is a step towards promoting inclusivity. It ensures that they are not discriminated against and are able to travel like any other citizen.

3. Meeting legal requirements: The reservation of berths for physically challenged people is also a legal requirement. The Railways is bound by law to provide facilities for physically challenged people.

4. Encouraging concession travel: By reserving berths for physically challenged people travelling on concession, the Railways is encouraging them to travel more. This is because they are being given a special facility which makes travelling easier for them.

Overall, the reservation of berths for physically challenged people travelling on concession is a positive step taken by the Railways. It ensures that physically challenged people are able to travel comfortably and promotes inclusivity.

A