Some things that come in groups of 40 include a standard pack of playing cards, a standard pack of cigarettes, and a common size for a pack of beer or soda cans. In mathematics, 40 is also a highly composite number, meaning it has many factors. In a medical context, a normal adult human has 40 teeth, including wisdom teeth.
Soda comes in groups of 6
states
dogs
Thieves, as in Ali Baba and the forty thieves. Baseball teams can have 40 players. Winks - to sleep is to catch 'Forty winks"
what comes in groups of 12
Arms, legs.
Inches in a foot
gaggle of geese
Case of beer
Pennies
scorpion legs
They are the 17 times tables