In Isaiah 40:9 and Psalm 69:35, this signifies the doctrine of love of the Lord and the neighbor in its entirety as well as the doctrine of the celestial church. (Apocalypse Explained 342, 850[5])

'Forty' represents completeness because 'four' and 'ten' both mean what is complete. Forty is the product of four and ten. Compound numbers have a meaning similar to the simple numbers which compose them, and all numbers in the Word represent spiritual realities.

(Odkazy: Arcana Coelestia 9437; Exodus 24:18)