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Memorize Theorems, Not Instances: Probing SFT Generalization through Mathematical Reasoning

NeurIPS 2026 · Large language models › Instruction and fine-tuning · approach: Fine-tuning for reasoning data · 0 citations (OpenAlex)

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Proposes Theorem-SFT, which trains LLMs/VLMs on explicit theorem representations (conditions, entity mapping, execution) and theorem chains derived from MATH and GeoQA training data, claiming better generalization than vanilla SFT on math benchmarks.

Problem

Vanilla SFT on problem-solution pairs memorizes spurious surface correlations and generalizes poorly in mathematical reasoning, showing premise oversight and entity misassignment errors.

Approach

Reorient SFT supervision from problem-solution trajectories to explicit theorem structure: each theorem is decomposed into Cond (applicability conditions with counterexamples), Map (variable-to-entity binding), and Exec (intuition), plus Chain-of-Theorems composing multi-step derivations, all trained with LoRA on theorem data extracted from the MATH and GeoQA training sets.

Key results

Surprising findings

Limitations

Experimental setup

Datasets: MATH training set GeoQA training set

Benchmarks: MATH-500 GSM1K AGIEval-SAT AGIEval-Math LiveBench-Math Omni-Math GeoQA

Metrics: accuracy

Baselines: Vanilla SFT Base model

Builds on: LoRA chain-of-thought

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