Can MLLMs Absorb Math Reasoning Abilities from LLMs as Free Lunch?

Math reasoning has been one crucial ability of large language models (LLMs), where significant advancements have been achieved in recent years. However, most efforts focus on LLMs by curating high-quality annotation data and intricate training (or inference) paradigms, while the math reasoning performance of multi-modal LLMs (MLLMs) remains lagging behind. Since the MLLM typically consists of an LLM and vision block, we wonder: \textit{Can MLLMs directly absorb math reasoning abilities from off-the-shelf math LLMs without tuning?} Recent model-merging approaches may offer insights into this question. However, they overlook the alignment between the MLLM and LLM, where we find that there is a large gap between their parameter spaces, resulting in lower performance. Our empirical evidence reveals two key factors behind this issue: the identification of crucial reasoning-associated layers in the model and the mitigation of the gaps in parameter space. Based on the empirical insights, we propose \textbf{IP-Merging} that first \textbf{I}dentifies the reasoning-associated parameters in both MLLM and Math LLM, then \textbf{P}rojects them into the subspace of MLLM aiming to maintain the alignment, finally merges parameters in this subspace. IP-Merging is a tuning-free approach since parameters are directly adjusted. Extensive experiments demonstrate that our IP-Merging method can enhance the math reasoning ability of MLLMs directly from Math LLMs without compromising their other capabilities.