No I am afraid this is not the
correct conclusion. If the style, stress and context of the verse (46:15) are
given due consideration, it means that till forty years, if a person is living
in a bad society or in the worst of circumstances, the Almighty will treat him
leniently as far as his religious responsibilities are concerned. However, after
this age no allowance will be given to him if he still remains indifferent.
The real age in which one’s
responsibilities start is the age of one develops the cognisance of good and
evil. This is different for different people and varies in the circumstances
they live in. Forty years, it seems, is the last limit of attaining this
cognisance fully. This also does not mean that it is forty years for every
person. It means that, in human beings in general, this is the latest age by
which a person should mend his ways.