Free listing fees

Hi I'm new to eBay. Maybe silly question but I can't seem to find the answer. When the new month rolls over do the free listings i get include the unsold items from the month before (so 40 items total) or is it on top of the existing items so I can list 40 more things on top of existing listings. Clear as mud?
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It resets to 40 each month on the 1st or 2nd of the month.

So no, they don't roll over.

Best to use all before the month runs out and if you get the 3 free relists that is in effect 160 per month using 7 day or less listings.