Can't go wrong with these seats; one of the better infield seats you could buy at Progressive Field. I still feel weird calling this place Progressive. It will forever be known to me as "The Jake".
140 was right next to the first basemen so you get lots of up close action all game with the runners being thrown out at first. Downsides? These seats are behind the visitors dugout area and are almost always in the sun during day games. Some of the double lettered rows will sit underneath the overhang and will be in the shade for most of the game.

Keep in mind that there are two seating area for section 140. The "Dugout Box" and the regular seats. The Dugout boxes usually consist of the first five or so rows in the infield. The difference in price is pretty significant. I know row M was the sixth or 7th row which seemed odd to me.
The seats here are wider here at Progressive than they are at Pittsburgh's PNC Park and these two ballparks often receive a lot of comparison but I would give the edge to Pittsburgh. Their view of the Pittsburgh skyline is just phenomenal and it's got more statues, is smaller, cheaper tickets, etc. Progressive is still a ballpark that you don't want to skip so check it out!