Mysql the data is not storing the second row in array - php

Question

I am trying to insert two rows at once using mysqli:bind::param on that few data has to repeat in two rows on mysql and few data has to change according to the array of the name[]. But the problem which i am facing only the array with index 0 is inserting in the mysql though in print_r($sql) is displaying two times true here is my function of inserting the data:
function insertSellingItem($customer_details,$po_no,$new_customer,$date,$address,$offer_no,$gstin,$dispatched,$invoice_no,$state,$invoice_date,$code,$challan_no,$remarks,$challan_date,&$serial_no,&$mat_des,&$pl_serial_no,&$hsn_code,&$unit,&$purchase_rate,&$tax_amount,&$total_cost,&$rate,&$quantity,&$item_value,&$discount,&$sgst,&$cgst,&$igst,&$amount,$pay_cost){
global $mysqli;
$stmt = $mysqli->prepare("INSERT INTO sellItems(
customer_details,
po_no,
new_customer,
date,
address,
offer_no,
gstin,
dispatched,
invoice_no,
state,
invoice_date,
code,
challan_no,
remarks,
challan_date,
serial_no,
mat_des,
pl_serial_no,
hsn_code,
unit,
purchase_rate,
tax_amount,
total_cost,
rate,
quantity,
item_value,
discount,
sgst,
cgst,
igst,
amount,
pay_cost
)
VALUES(
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)");
$stmt->bind_param("ssssssssssssssssssssssssssssssss",$customer_details,$po_no,$new_customer,$date,$address,$offer_no,$gstin,$dispatched,$invoice_no,$state,$invoice_date,$code,$challan_no,$remarks,$challan_date,$serial_no,$mat_des,$pl_serial_no,$hsn_code,$unit,$purchase_rate,$tax_amount,$total_cost,$rate,$quantity,$item_value,$discount,$sgst,$cgst,$igst,$amount,$pay_cost);
$stmt->execute();
$inserted_id = $mysqli->insert_id;
$stmt->close();
if($inserted_id>0)
{
return true;
}
else
{
return false;
}}
And the loop how i am sending the data in the in this function :
if(!empty($mat_des)){
for($i = 0; $i<count($mat_des); $i++) {
$sql = insertSellingItem($customer_details,$po_no,$new_customer,$date,$address,$offer_no,$gstin,$dispatched,$invoice_no,$state,$invoice_date,$code,$challan_no,$remarks,$challan_date,$serial_no[$i],$mat_des[$i],$pl_serial_no[$i],$hsn_code[$i],$unit[$i],$purchase_rate[$i],$tax_amount[$i],$total_cost[$i],$rate[$i],$quantity[$i],$item_value[$i],$discount[$i],$sgst[$i],$cgst[$i],$igst[$i],$amount[$i],$pay_cost);
print_r($sql);
}}
Where print_r(($mat_des)); is displaying count no 2 as i am passing the two rows in the name = mat_des[];
Any advice will be highly appreciated!