mlsanityData to 7 Oct 2026

Beyond the Prompt in Large Language Models: Comprehension, In-Context Learning, and Chain-of-Thought

arXiv 2603.10000 ↗First posted 16 Feb 2026cs.CL cs.LGcited by 1

On the map: LLM reasoning → Prompting and chain-of-thought reasoning

Abstract (arXiv)

Large Language Models (LLMs) have demonstrated remarkable proficiency across diverse tasks, exhibiting emergent properties such as semantic prompt comprehension, In-Context Learning (ICL), and Chain-of-Thought (CoT) reasoning. Despite their empirical success, the theoretical mechanisms driving these phenomena remain poorly understood. This study dives into the foundations of these observations by addressing three critical questions: (1) How do LLMs accurately decode prompt semantics despite being trained solely on a next-token prediction objective? (2) Through what mechanism does ICL facilitate performance gains without explicit parameter updates? and (3) Why do intermediate reasoning steps in CoT prompting effectively unlock capabilities for complex, multi-step problems? Our results demonstrate that, through the autoregressive process, LLMs are capable of exactly inferring the transition probabilities between tokens across distinct tasks using provided prompts. We show that ICL enhances performance by reducing prompt ambiguity and facilitating posterior concentration on the intended task. Furthermore, we find that CoT prompting activates the model's capacity for task decomposition, breaking complex problems into a sequence of simpler sub-tasks that the model has mastered during the pretraining phase. By comparing their individual error bounds, we provide novel theoretical insights into the statistical superiority of advanced prompt engineering techniques.

Key facts. Cited by 1 paper 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 21 of its 56 references that are in the map. First posted on arXiv 16 Feb 2026.

Builds on

21 of 56 references.

Closest ancestors · 3

Same direction, newest first

  1. 2024Understanding Chain-of-Thought in LLMs through Information Theory18 Nov
  2. 2024Unveiling the Statistical Foundations of Chain-of-Thought Prompting Methods25 Aug
  3. 2022Least-to-Most Prompting Enables Complex Reasoning in Large Language Models21 May

Other references · 18

  1. 2023GPT-4 Technical Reportcited by 18,132
  2. 2023LLaMA: Open and Efficient Foundation Language Modelscited by 13,958
  3. 2025DeepSeek-R1: Incentivizing Reasoning Capability in LLMs via Reinforcement Learningcited by 6,146
  4. 2022PaLM: Scaling Language Modeling with Pathwayscited by 5,304
  5. 2025Gemini 2.5: Pushing the Frontier with Advanced Reasoning, Multimodality, Long Context, and Next Generation Agentic Capabilitiescited by 3,655
  6. 2024Gemini 1.5: Unlocking multimodal understanding across millions of tokens of contextcited by 3,175
  7. 2021An Explanation of In-context Learning as Implicit Bayesian Inferencecited by 915
  8. 2024A Systematic Survey of Prompt Engineering in Large Language Models: Techniques and Applicationscited by 428
  9. 2016A vector-contraction inequality for Rademacher complexitiescited by 141
  10. 2023Uncovering mesa-optimization algorithms in Transformerscited by 94
  11. 2023In-Context Learning through the Bayesian Prismcited by 78
  12. 2023A Latent Space Theory for Emergent Abilities in Large Language Modelscited by 42
6 more
  1. 2025Understanding In-Context Learning on Structured Manifolds: Bridging Attention to Kernel Methodscited by 13
  2. 2024Next-token prediction capacity: general upper bounds and a lower bound for transformerscited by 11
  3. 2024Automatic Domain Adaptation by Transformers in In-Context Learningcited by 7
  4. 2026Efficient and Minimax Optimal In-context Nonparametric Regression with Transformerscited by 7
  5. 2025Transformers Meet In-Context Learning: A Universal Approximation Theorycited by 4
  6. 2025In-Context Learning as Nonparametric Conditional Probability Estimation: Risk Bounds and Optimalitycited by 2

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Citing papers per year: 2026: 1.

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  1. 2024Larger Language Models Don't Care How You Think: Why Chain-of-Thought Prompting Fails in Subjective Tasks
  2. 2025The Curse of CoT: On the Limitations of Chain-of-Thought in In-Context Learning
  3. 2025Innate Reasoning is Not Enough: In-Context Learning Enhances Reasoning Large Language Models with Less Overthinking
  4. 2025Why Prompt Design Matters and Works: A Complexity Analysis of Prompt Search Space in LLMs
  5. 2024Enhancing Chain of Thought Prompting in Large Language Models via Reasoning Patterns
  6. 2024Chain-of-Thought Reasoning Without Prompting
  7. 2023Metacognitive Prompting Improves Understanding in Large Language Models
  8. 2025When Thinking Fails: The Pitfalls of Reasoning for Instruction-Following in LLMs