The forty days are reminiscent of several biblical events: Moses’ stay on Mt.

Lent is the Christian’s forty-day journey with the Lord to the cross and tomb, preparing for the joyous celebration of Christ’s Resurrection. The Wednesday before the first Sunday in Lent marks the beginning of this season of the Church Year. Here is a letter from a pastor talking the Imposition of Ashes at his church on Ash Wednesday

I found this over on Intrepid Lutherans, the WELS blog.