Leo 40 was bishop of Limyra in Lycia; in 787 he attended the Second Council of Nikaia (the Seventh Ecumenical Council) and was probably present at all eight sessions, from 24 September to 23 November 787: Mansi XII 998-XIII 486. In the lists of those present at the first session he is styled Λεοντίου ἐπισκόπου Λιμύρων: Mansi XII 998 (the Latin version, at XII 997, has the name Leo, which all other passages give). His name appears in the list of those present at the seventh session but with the wrong see; the names of his see and the next bishop have fallen out of the text; the Latin version, at XIII 370, preserves the correct reading ("Leone episcopo Limirensium"), and the Greek should be restored to read: Λέοντος ἐπισκόπου Λιμύρων, Κωνσταντίνου ἐπισκόπου Τλῶν: Mansi XIII 369 (and cf. Konstantinos 52). Elsewhere he is styled Λέων ὁ ὁσιώτατος ἐπίσκοπος Λιμύρων or similar: Mansi XII 1106, XIII 148, XIII 393 (πόλεως Λιμύρων). At the second session he supported the traditional veneration of icons as described in statements from pope Hadrian I (Hadrianos 1) and condemned iconoclasts: Mansi XII 1106. At the fourth session he subscribed the statements read out from the Fathers in support of the veneration of icons: Mansi XIII 148. At the seventh session he subscribed the statement of the faith adopted by the Council: Mansi XIII 393.

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