A man wills 40% of his wealth to his wife and rest to his children. What percent of the wealth willed to the wife do the children get?

The correct option is 150.

Let the total wealth of the man be represented as $W$ (or simply assume it is 100 units for ease of calculation).

According to the problem statement:
1. The man wills 40% of his wealth to his wife.
Wealth willed to the wife = 40% of $W$ = $0.40W$ (or 40 units).
2. He wills the rest of his wealth to his children.
Wealth willed to the children = Total Wealth - Wealth to Wife
Wealth willed to the children = $100\%-40\%=60\%$ of $W$ = $0.60W$ (or 60 units).

We need to find what percent of the wealth willed to the wife is received by the children.
This can be calculated using the formula:
$\text{Percentage}=\left(\frac{\text{Wealth to Children}}{\text{Wealth to Wife}}\right)\times 100$

Substituting the values into the formula:
$\text{Percentage}=\left(\frac{0.60W}{0.40W}\right)\times 100$

Simplifying the fraction:
$\text{Percentage}=\left(\frac{60}{40}\right)\times 100$

$\text{Percentage}=1.5\times 100=150\%$

Therefore, the children get 150% of the wealth willed to the wife.