Purpose To develop a 4D dose reconstruction method and to evaluate the delivered dose in respiratory-gated volumetric modulated arc therapy (VMAT). Materials and methods A total 112 treatment sessions of gated VMAT for 30 stereotactic body radiotherapy (SBRT) patients (10 lung, 10 liver, and 10 pancreas) were evaluated. For respiratory-gated SBRT, 4DCT was acquired, and the CT data at the end-exhale phase was used for a VMAT plan. The delivered dose was reconstructed using a patient's respiratory motion and machine motion acquired during the beam delivery. The machine motion was obtained from the treatment log file, while the target position was estimated from an external respiratory marker position. The target position was divided into 1-mm position bins, and sub-beams with beam isocenters corresponding to each position bin were created in a motion mimicking plan, reflecting motion data including MLC leaf positions and gantry angle and target position data during beam treatment. The reconstructed 4D dose was compared with the dose of the original plan using these dosimetric parameters; the maximum dose (D-max) and mean dose (D-mean) of gross target volume (GTV) or organs at risk (spinal cord, esophagus, heart, duodenum, kidney, spinal cord, and stomach). The minimum dose (Dmin) to GTV was also calculated to verify cold spots in tumors. Results There was no significant difference of dose parameters regard to the GTV in all tumors. For the liver cases, there were significant differences in the D-max of duodenum (-4.2 +/- 1.4%), stomach (-3.5 +/- 4.2%), left kidney (-4.1 +/- 2.8%), and right kidney (-3.2 +/- 1.3%), and in the D-mean of duodenum (-3.8 +/- 1.4%), stomach (-3.9 +/- 2.2%), left kidney (-3.1 +/- 2.8%), and right kidney (-4.1 +/- 2.6%). For the pancreas cases, there were significant differences in the D-max of stomach (2.1 +/- 3.0%), and in the D-mean of liver (1.5 +/- 0.6%), duodenum (-1.0 +/- 1.4%), stomach (2.1 +/- 1.6%), and right kidney (-1.3 +/- 0.9%). The average gamma pass rates were 97.6 +/- 4.8% for lung cases, 99.6 +/- 0.5% for liver cases, and 99.5 +/- 0.5% for pancreas cases. Most cases showed insignificant dose variation, with gamma pass rates higher than 98%, except for two lung cases with gamma pass rates of 86.9% and 90.6%. The low gamma pass rates showed larger global motion ranges resulting from the baseline shift during beam delivery. Conclusion The actual delivered dose in thoracic and abdominal VMAT under breathing motion was verified by 4D dose reconstruction using typical treatment equipment and software. The proposed method provides a verification method for the actual delivered dose and could be a dosimetric verification QA tool for radiation treatment under various respiratory management techniques.