Charles Ellicott Commentary 2 Chronicles 16:13

"And Asa slept with his fathers, and died in the one and fortieth year of his reign." — 2 Chronicles 16:13 (ASV)

And died in the one and fortieth year of his reign. —Not in 1 Kings 15:24, which continues, with the usual formula, and was buried with his fathers in the city of David his father, and Jehoshaphat his son reigned in his stead. (See 1 Kings 15:10, And forty and one years reigned he in Jerusalem.)