'Punishment' is the consummation of evil, because after punishment, reformation succeeds. This is why it says in Deuteronomy 25:3, 'that no more than forty stripes should be struck, lest thy brother become vile in thine eyes,' because 'forty' signifies the end of evil and the beginning of good, which is why 'more than forty stripes,' would not signify the beginning of good, or reformation.

(Referencat: Apocalypse Explained 633)