Ok so what you're asking is if the question told you the volume of the sample taken instead of grams(40ml) was added to 100ml solution, how would you workout the number of moles in the original sample? Well I doubt it would ask you that because normally in an analysis you would measure it in grams.
Even if the starting sample was 5.26g, you wouldn't need to be using that to calculate the number of moles in the MnO2, you can find the number of moles by multiplying the number of moles found in the 20ml solution by 5(100ml/20ml). the 5.26g is the weight accurately measured when rocks or something was grinded up, not the weight of the solution, in case you got that mixed up.
but if it was 40ml diluted to 100ml where 20ml aliquots were taken from that and you want to find the number of moles in the 100ml, you would multiply the number of moles in the 20ml by 5. Then if you want to find how much moles were in 40ml solution i think you would then need to multiply the number of moles in the 100ml by 0.4(40ml/100ml). -That might be a possibility, but what you're asking is if it started with giving you the sample taken measured as 40ml, well like I said before, a question will never ask that as that's not even logical since that is not how making a standard solution works. How would you be able to find the mole in 140ml if 40ml of something was added on to 100ml of something completely different, or are you saying that the 40ml and 100ml are the exact same solution? Because that would be weird if you were given 40ml of it in the first place.