Recent advances in Code Large Language Models (CodeLLMs) have primarily focused on open-ended code generation, often overlooking the crucial aspect of code understanding & reasoning. To bridge this gap, we introduce CodeMMLU, a comprehensive multiple-choice benchmark designed to evaluate the depth of software and code comprehension in LLMs. CodeMMLU includes nearly 20,000 questions spanning diverse domains, including code analysis, defect detection, and software engineering principles across multiple programming languages. Unlike traditional benchmarks that emphasize code generation, CodeMMLU assesses a model’s ability to reason about programs across a wide-range of tasks such as code repair, execution reasoning, and fill-in-the-blank challenges. Our extensive evaluation reveals that even state-of-the-art models struggle with CodeMMLU, highlighting significant gaps in comprehension beyond generation. By emphasizing the essential connection between code understanding and effective AI-assisted development, CodeMMLU provides a critical resource for advancing more reliable and capable coding assistants.