It isn't entirely clear to me in the article whether they expect the incoming class to be about 140, or whether they will actually admit 140 students, which definitely is not the same. In the latter case, you are right, it would be an acceptance rate of approx. 25%... which is very low indeed. But if they seek to enroll 140 students, they might admit about 200 students, which would mean an acceptance rate of approx. 36% (which seems more realistic to me). In any case, it seems to be getting harder and harder to get admitted to Divinity School.