when making a starter from a package of yeast, 1.040 at the desired volume is fine. when culturing from a bottle, start out small and low grav, say 250ml at 1.020, when that's finished, decant starter beer and pitch slurry into a 500ml of the same gravity. when that's done, decant, and pitch slurry into 500ml around 1.040, when that's really kicking off, add 1.040 wort to top off to the desired level. that should grow the few million cells that were cultured into hundreds of billions of cells ready to make some beer.