Towards a Data-Parameter Correspondence for LLMs: A Preliminary Discussion

Adapting large language models (LLMs) to downstream tasks via full fine-tuning is increasingly impractical due to its computational and memory demands. Parameter-efficient fine-tuning (PEFT) approaches such as Low-Rank Adaptation (LoRA) mitigate this by confining updates to a compact set of trainable parameters, but this aggressive reduction often sacrifices generalization, especially under transfer across heterogeneous tasks and domains. We revisit the tension between parameter efficiency and adaptation capacity, and ask whether the two are truly at odds. We answer in the negative by introducing LoRA-Over, a framework grounded in a simple principle: enrich the optimization landscape during training, then collapse the enrichment at inference. LoRA-Over injects auxiliary parameters into the low-rank adapters during training to broaden the effective hypothesis space, and through a decomposition-based reformulation folds them back into a standard low-rank structure with negligible reconstruction error, keeping inference cost identical to vanilla LoRA. Since not all weight matrices benefit equally from added capacity, we further propose two scheduling strategies, one statically predefined and one dynamically determined at runtime, that direct extra capacity where most needed. We evaluate LoRA-Over on language understanding (GLUE, T5-Base), dialogue (MT-Bench), arithmetic reasoning (GSM8K), and code generation (HumanEval), using LLaMA 2-7B and LLaMA 3.1-8B. Across all benchmarks and scales, LoRA-Over consistently outperforms vanilla LoRA, showing that principled over-parameterization designed to vanish at inference is an effective lever for improving PEFT generalization. Code will be released upon acceptance.

Adapting Large Language Models (LLMs) to specialized domains typically incurs high data and computational overhead. While prior efficiency efforts have largely treated data selection and parameter-efficient fine-tuning as isolated processes, our empirical analysis suggests they may be intrinsically coupled. We posit the Strong Map Hypothesis: a sparse subset of attention heads plays a dominant role in task-specific adaptation, acting as keys that unlock specific data patterns. Building on this observation, we propose From Parameters to Data (P2D), a unified framework that leverages these task-sensitive attention heads as a dual compass for both sample mining and structural pruning. To rigorously quantify the total pipeline cost, we introduce the Alignment Efficiency Ratio (AER) metric for both selection latency and training time. Mechanistically, P2D identifies critical heads via a lightweight proxy and uses them as a functional filter to curate high-affinity data, establishing a synergistic pipeline. Empirically, by updating merely 10% of attention heads on 10% of the data, P2D achieves an 8.3 pp performance gain over strong baselines and delivers a 7.0x end-to-end time speedup. These results validate that precise parameter-data synchronization eliminates redundancy, offering a new paradigm for efficient alignment.

In Large Language Model (LLM) fine-tuning, parameter and data selection are common strategies for reducing fine-tuning cost, yet they are typically driven by separate scoring mechanisms. When a parameter mask and data subset jointly determine restricted fine-tuning, this separation incurs redundant overhead and makes coordinated selection difficult. We cast parameter and data selection as two bilevel selection problems under a common validation objective and derive a shared local response-surrogate scoring rule. Under first- and second-order validation-improvement approximations, parameter importance and data utility emerge as column-wise and row-wise aggregations of a single gradient interaction matrix, yielding a closed-form row-column correspondence for co-extracting both signals. Building on this structure, we propose DualSFT (Dual-Selection Fine-Tuning), a one-shot dual-scoring algorithm that produces a parameter mask and data subset from shared gradient statistics. On 3B-9B LLMs, single-axis DualSFT variants strengthen target-task performance and stability-plasticity trade-offs within their comparison groups, while full DualSFT yields a more favorable joint-constrained trade-off than sequential hybrid baselines under matched budgets.