Distilling Mathematical Reasoning Capabilities into Small Language Models
On the map: LLM reasoning → Prompting and chain-of-thought reasoning
Abstract (arXiv)
This work addresses the challenge of democratizing advanced Large Language Models (LLMs) by compressing their mathematical reasoning capabilities into sub-billion parameter Small Language Models (SLMs) without compromising performance. We introduce Equation-of-Thought Distillation (EoTD), a novel technique that encapsulates the reasoning process into equation-based representations to construct an EoTD dataset for fine-tuning SLMs. Additionally, we propose the Ensemble Thoughts Distillation (ETD) framework to enhance the reasoning performance of SLMs. This involves creating a reasoning dataset with multiple thought processes, including Chain-of-Thought (CoT), Program-of-Thought (PoT), and Equation-of-Thought (EoT), and using it for fine-tuning. Our experimental performance demonstrates that EoTD significantly boosts the reasoning abilities of SLMs, while ETD enables these models to achieve state-of-the-art reasoning performance.
Key facts. Cited by 14 papers in the map (data through 7 Oct 2026). Placed in Prompting and chain-of-thought reasoning, one of 17 directions in LLM reasoning. Builds on 17 of its 40 references that are in the map. First posted on arXiv 22 Jan 2024.
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17 of 40 references.
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Other references · 16
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Citing papers per year: 2024: 5; 2025: 7; 2026: 2.
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- 2025Distilling LLM Agent into Small Models with Retrieval and Code Toolscited by 41
- 2025Towards Reasoning Ability of Small Language Modelscited by 29
- 2025Learning to Focus: Causal Attention Distillation via Gradient-Guided Token Pruningcited by 13
- 2025Failure Modes in LLM Systems: A System-Level Taxonomy for Reliable AI Applicationscited by 9
- 2024Generalists vs. Specialists: Evaluating LLMs on Highly-Constrained Biophysical Sequence Optimization Taskscited by 8
- 2024SIKeD: Self-guided Iterative Knowledge Distillation for mathematical reasoningcited by 6
- 2025Putting on the Thinking Hats: A Survey on Chain of Thought Fine-tuning from the Perspective of Human Reasoning Mechanismcited by 4
- 2024LUK: Empowering Log Understanding with Expert Knowledge from Large Language Modelscited by 2
- 2024Small Language Models are Equation Reasonerscited by 2
- 2024Key-Point-Driven Mathematical Reasoning Distillation of Large Language Modelcited by 1
- 2025UNDO: Understanding Distillation as Optimizationcited by 1
- 2026Validity-Calibrated Reasoning Distillationcited by 1
- 2026ReAD: Reinforcement-Guided Capability Distillation for Large Language Models11 May 2026
- 2026Validity-Calibrated Reasoning Distillation14 Apr 2026
- 2025Failure Modes in LLM Systems: A System-Level Taxonomy for Reliable AI Applications25 Nov 2025
- 2025Putting on the Thinking Hats: A Survey on Chain of Thought Fine-tuning from the Perspective of Human Reasoning Mechanism15 Oct 2025
- 2025MARBLE: A Multi-Agent Rule-Based LLM Reasoning Engine for Accident Severity Prediction7 Jul 2025
- 2025Learning to Focus: Causal Attention Distillation via Gradient-Guided Token Pruning9 Jun 2025
- 2025Distilling LLM Agent into Small Models with Retrieval and Code Tools23 May 2025
- 2025UNDO: Understanding Distillation as Optimization3 Apr 2025
- 2025Towards Reasoning Ability of Small Language Models17 Feb 2025
- 2024Generalists vs. Specialists: Evaluating LLMs on Highly-Constrained Biophysical Sequence Optimization Tasks29 Oct 2024
- 2024SIKeD: Self-guided Iterative Knowledge Distillation for mathematical reasoning24 Oct 2024
- 2024Small Language Models are Equation Reasoners19 Sep 2024
- 2025Distilling LLM Agent into Small Models with Retrieval and Code Toolscited by 41
- 2025Towards Reasoning Ability of Small Language Modelscited by 29
- 2024SIKeD: Self-guided Iterative Knowledge Distillation for mathematical reasoningcited by 6
- 2025Putting on the Thinking Hats: A Survey on Chain of Thought Fine-tuning from the Perspective of Human Reasoning Mechanismcited by 4
- 2024Small Language Models are Equation Reasonerscited by 2
- 2024Key-Point-Driven Mathematical Reasoning Distillation of Large Language Modelcited by 1
- 2026Validity-Calibrated Reasoning Distillationcited by 1
- 2025MARBLE: A Multi-Agent Rule-Based LLM Reasoning Engine for Accident Severity Predictioncited by 0
- 2026Validity-Calibrated Reasoning Distillation14 Apr 2026
- 2025Putting on the Thinking Hats: A Survey on Chain of Thought Fine-tuning from the Perspective of Human Reasoning Mechanism15 Oct 2025
- 2025MARBLE: A Multi-Agent Rule-Based LLM Reasoning Engine for Accident Severity Prediction7 Jul 2025
- 2025Distilling LLM Agent into Small Models with Retrieval and Code Tools23 May 2025
- 2025Towards Reasoning Ability of Small Language Models17 Feb 2025
- 2024SIKeD: Self-guided Iterative Knowledge Distillation for mathematical reasoning24 Oct 2024
- 2024Small Language Models are Equation Reasoners19 Sep 2024
- 2024Key-Point-Driven Mathematical Reasoning Distillation of Large Language Model14 Jul 2024
- 2025Failure Modes in LLM Systems: A System-Level Taxonomy for Reliable AI Applicationscited by 9
- 2024Generalists vs. Specialists: Evaluating LLMs on Highly-Constrained Biophysical Sequence Optimization Taskscited by 8
- 2024LUK: Empowering Log Understanding with Expert Knowledge from Large Language Modelscited by 2
- 2025UNDO: Understanding Distillation as Optimizationcited by 1
- 2026ReAD: Reinforcement-Guided Capability Distillation for Large Language Modelscited by 0
- 2026ReAD: Reinforcement-Guided Capability Distillation for Large Language Models11 May 2026
- 2025Failure Modes in LLM Systems: A System-Level Taxonomy for Reliable AI Applications25 Nov 2025
- 2025UNDO: Understanding Distillation as Optimization3 Apr 2025
- 2024Generalists vs. Specialists: Evaluating LLMs on Highly-Constrained Biophysical Sequence Optimization Tasks29 Oct 2024
- 2024LUK: Empowering Log Understanding with Expert Knowledge from Large Language Models3 Sep 2024
Similar, not cited
Close in wording, no citation either way
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- 2022Teaching Small Language Models to Reason
- 2023Mixed Distillation Helps Smaller Language Model Better Reasoning
- 2026Improving Reasoning Capabilities in Small Models through Mixture-of-Layers Distillation with Stepwise Attention on Key Information
- 2025Phi-4-Mini-Reasoning: Exploring the Limits of Small Reasoning Language Models in Math
- 2025Small Models Struggle to Learn from Strong Reasoners
- 2025Can Large Models Teach Student Models to Solve Mathematical Problems Like Human Beings? A Reasoning Distillation Method via Multi-LoRA Interaction
- 2024Mentor-KD: Making Small Language Models Better Multi-step Reasoners