The 40 days of seeking God starts exactly on the new moon (first day) of the sixth month called Elul on God’s calendar.

God breathed into Adam’s body:

On the 1st days of Elul God breathed the breathe of Life into the body of Adam,

and that breathe which God had breathed into Adam’s temple contained His tabernacle in within it.

The 40 days divided up into 4 Tens:

The 40 days of answered prayers are divided up into 4 tens.

The 1st ten days deals with the Outercourt of God’s Tabernacle.

The 2nd ten deals with the 7 branch lampstand in God’s Tabernacle.

The 3rd ten deals with the Showbread table, and the Incense Altar of prayer.

And the 4th ten deals with the Most Holy place where the Ark of the covenant was kept.

Elul = fourty days –