Are 366, 40 and 10 fundamental numbers ?
Still in the same book, Butler and Knight claim that the Megalithic Yard is a fundamental number for the Sun, the Moon and the Earth. The Megalithic arc second as measured on the Earth equator is very close to 366 Megalithic Yards, while the lunar Megalithic arc second as measured on the Moon equator is very close to 100 Megalithic Yards, and the solar Megalithic arc second as measured on the Sun equator is very close to 40,000 Megalithic Yards. In a book published in France and Canada in 2007[7], French author Sylvain Tristan suggests that the numbers 366, 40 and 10 are not only fundamental to the Earth, the Moon and the Sun, but also to the human body and to water. In the water-based Celsius temperature measurement system, which is directly linked to base-10 numeration, the average human body temperature is 36.6 degrees (according to Russian medicine[8]), whereas the optimal temperature of water (its maximal density) is 4.0 degrees.