There is no Tirthankar who started reciting 40 Logassa. The Logassa Sutra itself is an ancient prayer praising all 24 Tirthankaras. The practice of reciting a 40-Logassa version during Samvatsari Pratikraman is a later expansion that developed within the Śvetāmbara tradition under the guidance of senior acharyas (in particular events around 400–500 years ago, such as in Khambhat under Acharya Vijaychandrasuri) to accommodate the full Samvatsari rite for lay followers. So, the 40-Logassa form is not traced to a specific Tirthankar, but to later ritual development by Jain teachers.