This is for the most goals scored in a single campaign.
Lewandowski reached this milestone after he netted in Bayern Munich’s draw with SC Freiburg.
The striker has now scored 40 goals in 28 league games this season.
Muller averaged a goal every 77 minutes when he set the Bundesliga record in 1972.
But Lewandowski did so with an average of a goal every 58 minutes.
He has netted in 18 of his past 19 Bundesliga appearances.
The only team during that Lewandowski failed to score against was Hertha Berlin on 5 February.
The veteran striker celebrated the goal by lifting up his playing top to show a T-shirt underneath.
The T-shirt had Muller’s face on and the words “4ever Gerd”.
His team-mates then quickly formed a guard of honour near the touchline opposite staff members.
Meanwhile, Lewandowski celebrated with his arms outstretched.
Lewandowski sets record
The Poland international is the first player to reach 40 goals in a single season in one of Europe’s top five leagues.
The last one to do so was Luis Suarez for Barcelona in 2015-2016.
Lewandowski’s record-equalling goal came from the spot in the 26th minute to put champions Bayern ahead.
He can still break the record in the final league game of the season at home to FC Augsburg.