Shiva gave 40% of his monthly salary to his mother from the remaining he used 7% for electronic gadgets and 23% he kept aside for his monthly expenses. The remaining amount he transferred to his friend’s account. The sum of the amount he gave to his mother and he transferred to his friend account was 41000. What was Shiva’s monthly salary?

Let Shiva's monthly salary be $x$.

He gave $40%$ of his salary to his mother:
Amount to mother $= 40%$ of $x = 0.40x$.

Remaining salary after giving to mother:
$= x - 0.40x = 0.60x$.

From this remaining $0.60x$:
He used $7%$ for electronic gadgets:
Amount for gadgets $= 7%$ of $0.60x = 0.07 \times 0.60x = 0.042x$.

He kept $23%$ for monthly expenses:
Amount for expenses $= 23%$ of $0.60x = 0.23 \times 0.60x = 0.138x$.

Total used from the remaining on gadgets and expenses:
$0.042x + 0.138x = 0.18x$.

So the amount transferred to his friend's account:
$= 0.60x - 0.18x = 0.42x$.

Now, sum of the amount given to his mother and transferred to his friend is given as $41000$:
Amount to mother $+ $ amount to friend $= 0.40x + 0.42x = 0.82x$.
So,
$0.82x = 41000$
$x = \dfrac{41000}{0.82} = 50000$.

Therefore, Shiva's monthly salary is 50000.