James Harden has the most games by an active player with 40+ points, with 101 games.

most 40 point games among active players

Interpreted as:

most 40 or more point regular-season games among active players

NAME	GP	PTS	MPG	PPG	RPG	APG	SPG	BPG	TPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	MIN	REB	AST	STL	BLK	TOV	PF	+/-
James Harden	101	4,584	39.6	45.4	7.5	8.2	2.2	0.7	4.9	13.3	26.4	50.4	5.6	12.8	43.6	13.2	15.0	88.1	4,003	757	824	220	75	497	308	+964
LeBron James	77	3,435	41.7	44.6	8.6	7.1	1.7	0.9	3.6	15.8	26.7	59.0	3.7	7.3	51.0	9.4	11.8	79.3	3,212	659	548	133	71	275	142	+636
Kevin Durant	70	3,058	41.5	43.7	8.2	4.5	1.2	1.2	3.7	14.8	25.9	57.2	3.8	7.8	48.6	10.3	11.6	89.2	2,907	573	318	82	85	259	166	+414
Stephen Curry	68	3,067	36.5	45.1	5.3	5.7	1.3	0.3	3.4	14.9	25.4	58.6	8.5	15.1	56.5	6.8	7.4	92.2	2,480	362	387	89	21	231	140	+825
Damian Lillard	58	2,629	39.2	45.3	4.9	7.3	1.2	0.3	2.6	14.1	25.3	55.8	6.4	12.8	49.8	10.8	11.6	92.9	2,274	282	421	69	19	151	110	+417
Russell Westbrook	50	2,212	39.0	44.2	9.8	8.3	1.6	0.3	5.0	15.5	30.1	51.6	3.1	7.8	40.2	10.1	12.2	82.6	1,949	491	417	78	15	251	141	+74
Giannis Antetokounmpo	49	2,207	36.4	45.0	13.0	5.2	1.1	1.2	3.4	16.4	24.7	66.4	1.4	3.7	39.0	10.7	14.7	73.0	1,785	637	253	55	57	165	146	+349
Joel Embiid	48	2,134	36.2	44.5	13.4	4.4	1.3	2.0	3.3	15.0	24.8	60.5	1.5	3.8	38.0	13.0	15.0	86.7	1,736	641	213	60	97	157	156	+533
Luka Doncic	42	1,875	38.9	44.6	9.6	9.5	1.6	0.4	3.9	15.2	26.6	57.3	4.8	10.5	45.5	9.4	11.9	79.0	1,634	402	397	66	15	164	115	+375
Anthony Davis	42	1,844	39.8	43.9	13.7	3.0	1.9	2.1	1.8	15.9	27.1	58.5	1.4	3.2	42.9	10.8	12.5	87.0	1,671	576	125	79	88	74	101	+343
Kyrie Irving	34	1,526	39.5	44.9	4.7	5.8	1.8	0.5	2.7	15.9	27.0	58.9	5.7	10.0	56.6	7.4	8.1	90.6	1,344	159	196	62	17	92	94	+307
Trae Young	33	1,444	38.0	43.8	4.2	9.2	1.1	0.2	4.8	13.7	25.4	54.0	5.2	11.0	47.0	11.2	12.6	88.5	1,256	139	305	36	5	158	55	+146
Devin Booker	32	1,499	37.6	46.8	5.4	5.7	1.3	0.5	3.5	16.7	27.5	60.6	3.9	8.3	47.0	9.6	10.9	88.2	1,202	172	183	40	17	112	94	+263
Bradley Beal	31	1,378	40.8	44.5	4.8	5.5	1.2	0.4	3.1	15.8	28.0	56.5	4.6	9.4	48.6	8.3	9.6	86.2	1,265	148	169	36	12	96	80	+29
Donovan Mitchell	27	1,177	39.7	43.6	5.7	4.9	1.5	0.4	3.2	15.0	28.1	53.5	5.1	11.6	44.4	8.4	9.6	86.9	1,071	154	131	41	11	87	68	+241
Jayson Tatum	25	1,113	38.9	44.5	8.0	4.2	1.0	0.7	2.0	14.5	25.0	58.0	5.8	10.8	54.3	9.6	10.8	89.6	973	201	104	25	18	51	55	+343
DeMar DeRozan	25	1,074	40.4	43.0	6.1	4.5	1.3	0.4	2.4	15.3	26.8	57.0	1.4	3.4	39.5	11.0	12.9	85.4	1,009	152	113	32	10	60	56	+190
Paul George	22	954	39.3	43.4	8.6	5.0	2.0	0.3	2.7	14.9	25.8	57.7	6.0	11.6	51.6	7.6	9.0	84.8	865	189	109	43	6	60	66	+154
Zach LaVine	21	911	39.1	43.4	5.5	3.6	1.4	0.3	3.8	15.8	26.2	60.2	6.5	11.7	55.9	5.3	6.4	83.6	821	116	76	30	7	79	49	+83
Nikola Jokic	20	861	38.4	43.1	12.4	7.7	1.9	1.1	3.0	16.4	25.6	64.2	2.2	4.6	47.3	8.1	9.9	82.2	768	247	153	37	21	60	60	+207
Kemba Walker	19	838	39.3	44.1	5.4	5.6	1.3	0.4	2.6	14.9	26.3	56.8	5.6	11.0	51.2	8.6	9.6	89.6	747	102	106	24	8	49	26	+71
Klay Thompson	18	803	33.5	44.6	3.8	1.8	0.9	0.7	1.9	15.6	24.9	62.6	8.8	14.3	61.2	4.6	5.0	92.2	603	69	33	16	12	34	23	+421
Jalen Brunson	15	667	39.0	44.5	4.9	6.0	1.1	0.3	2.6	15.8	28.5	55.5	4.3	8.8	49.2	8.5	10.1	84.2	585	74	90	16	4	39	26	+116
De'Aaron Fox	14	589	39.3	42.1	4.8	6.6	2.2	0.3	3.0	15.6	27.4	56.9	4.3	9.6	44.4	6.6	8.9	74.4	550	67	92	31	4	42	44	+5
Shai Gilgeous-Alexander	13	542	37.2	41.7	5.7	5.9	1.7	1.2	2.6	13.8	22.7	60.7	1.6	3.2	50.0	12.5	14.2	88.6	483	74	77	22	15	34	30	+157