The pattern is: subtract consecutive odd numbers starting from 1, but increasing by odd number differences. The differences are: 165-163=2, 163-158=5, 158-148=10, 148-140=8, 140-105=35, 105-68=37. The pattern 2, 5, 10, 17, 26, 37 (each difference increases by consecutive odd numbers 3, 5, 7, 9, 11) gives: 165-2=163, 163-5=158, 158-10=148, 148-17=131, 131-26=105, 105-37=68. The term 140 should be 131.