The Poland striker has registered 32 goals from 25 matchdays in Germany's top flight this season, meaning he needs nine more to overhaul the benchmark of 40 set by fellow Bayern Munich legend Muller in the 1971-72 season.
Last season, Lewandowski netted in his opening 11 league matches but ultimately fell six shy of Muller's tally, even though his form propelled Bayern to a Bundesliga, DFB-Pokal and Champions League treble and helped him to win the best men's player at the Best FIFA Football Awards.
Asked by Sport Bild what it would mean to break the record, Lewandowski replied: "A lot.
"[But the target of] this unique club legend is far away, I don't want to worry too much.
"[If I get] one or two goals behind the 40 goals topic would be intense in my head.
"It would fill me with incredible pride. But Gerd Muller will always be Gerd Muller – [he is] unmatched.
"I might have a bit of mental stress: reaching this mark after almost 50 years would mean a lot to me."
Lewandowski's 32 league goals this season is far clear of the 19 scored by Erling Haaland and Andre Silva, who are next on the list.
The Poland striker also tops the rankings for shots on target (51) and 'big chances' scored (23), while his goal in Saturday's 3-1 win over Werder Bremen was his 268th in the Bundesliga moving him joint-second on the all-time list with Klaus Fischer.
Nowadays, Lewandowski is the man young strikers are aspiring to be like, but the 32-year-old said Roberto Baggio, Alessandro Del Piero and Thierry Henry were among those he looked up to when trying to hone his talents.
"When I was six years old, there was only one idol for me: Roberto Baggio," he added.
"Alessandro Del Piero later became my role model in football, and I admired him. However, I was not yet able to judge exactly what characterizes his style of play, I was just too young for that.
"It later became Arsenal legend Thierry Henry. His movements, the runs in depth, the finishes – as a young footballer these were the qualities I wanted to have. I wanted to imitate everything Henry did."