Are you using the account that actually owns RoI? If you're using a sub account or just another account on the system to play, then it won't have access to the 40 SoL.

Hello The_Urban_Nomad, Only the purchasing account will receive the Level 40 Spark of Light. Game sharing will not grant you this Spark, unlike the Level 25 Spark that came with The Taken King. If you are on the purchasing account and have not received your Spark of Light, please clear your cache and restore your licenses. Clear Cache: https://www.bungie.net/en/Help/Article/12539 Restore Licenses: https://www.bungie.net/en/Help/Article/12181