XCOMPS: A Multilingual Benchmark of Conceptual Minimal Pairs

We introduce XCOMPS in this work, a multilingual conceptual minimal pair dataset covering 17 languages. Using this dataset, we evaluate LLMs' multilingual conceptual understanding through metalinguistic prompting, direct probability measurement, and neurolinguistic probing. By comparing base, instruction-tuned, and knowledge-distilled models, we find that: 1) LLMs exhibit weaker conceptual understanding for low-resource languages, and accuracy varies across languages despite being tested on the same concept sets. 2) LLMs excel at distinguishing concept-property pairs that are visibly different but exhibit a marked performance drop when negative pairs share subtle semantic similarities. 3) Instruction tuning improves performance in concept understanding but does not enhance internal competence; knowledge distillation can enhance internal competence in conceptual understanding for low-resource languages with limited gains in explicit task performance. 4) More morphologically complex languages yield lower concept understanding scores and require deeper layers for conceptual reasoning.