Kommentar zu Könige I 5:6

Forty thousand stables of horses. In Divrei Hayomim it states, “four thousand [stables of horses].”²II Divrei Hayomim 9:25. Our Rabbis explained there were forty thousand stables and in each there were four thousand partitions, or there were four thousand stables and in each there were forty thousand partitions.³See Maseches Sanhedrin 21b.