A device for the treatment of exhaust gases includes at least a first honeycomb body through which the exhaust gas can flow and a second honeycomb body through which the exhaust gas can flow. The first honeycomb body and the second honeycomb body are disposed in series in an exhaust line and a first cross-sectional area of the first honeycomb body is smaller than a second cross-sectional area of the second honeycomb body. The first honeycomb body is disposed eccentrically in the exhaust line. One of the honeycomb bodies, which is electrically heatable, can be connected to a multiplicity of supporting honeycomb bodies for easy installation in a multiplicity of different vehicle models. A motor vehicle having the device is also provided.