Sony A7R III has a 42.0MP Full frame
(35.9 x 24 mm ) sized BSI-CMOS sensor and features Bionz X processor. On the other hand, Nikon D40X has a 10.0MP APS-C
(23.7 x 15.6 mm ) sized CCD sensor and features Expeed processor.
Sony A7R III's sensor provides 32MP more than Nikon D40X's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Another difference between these two cameras is that Sony A7R III's sensor lacks anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moiré occurring in certain scenes.
Below you can see the A7R III and D40X sensor size comparison.
As seen above, Sony A7R III has a 2.3x Larger sensor area than Nikon D40X. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.
DxOMark Sensor Scores
Both Sony A7R III and Nikon D40X sensors have been tested by DxoMark. DxoMark scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Of the two cameras that we are comparing, A7R III has scored 100, 37 points higher than D40X.
Sony A7R III