Leviticus 25:8

Regulations for the Jubilee Year of Release

25:8 “‘You must count off seven weeks of years, seven times seven years, and the days of the seven weeks of years will amount to forty-nine years.

Numbers 14:34

14:34 According to the number of the days you have investigated this land, forty days – one day for a year – you will suffer for your iniquities, forty years, and you will know what it means to thwart me.

Ezekiel 4:6

4:6 “When you have completed these days, then lie down a second time, but on your right side, and bear the iniquity of the house of Judah 40 days – I have assigned one day for each year.