Few players in NBA history have ever had the ability to score 40 points against the typically tougher defense they face in the playoffs. Fewer even can claim to have done it multiple times. Michael Jordan, the record-holder by a fair margin, did this in over one-fifth of the playoff games he played through the course of his career - 38 times in 179 appearances, to be exact.
The player next highest on the list of 40+ point games is LeBron James, a distant second with 27 total games in 238 appearances - about one-ninth of the games he's played in.
In addition, Jordan is the only player to average 40+ points per game for an entire playoff series more than twice, and he's done it 5 TIMES! One of those came in the 1993 NBA Finals against the Phoenix Suns, while the other 4 came in the Eastern Conference playoffs (once against the Cavaliers in 1988, in which he averaged 45.2 ppg - the highest for any player in a single playoff series).