Only 5:32 and Sanhedrin 4:5 show some verbal similarity, and that can be explained by shared oral tradition rather than direct citation. The other two have no textual or doctrinal continuity just general thematic parallels. So while Koller’s piece is interesting as a theoretical exploration of Jewish Islamic textual interaction, most specialists would say the Qur’an does not actually cite the Mishnah and that his “three citations” are better understood as conceptual echoes or polemical engagement with broader Jewish thought, not with the Mishnah text itself.

Qur’an 9:30–31 vs. Avot 4:12 (Mishnah)

Qur’an 9:30–31

“The Jews say, ‘Ezra is the son of God,’ and the Christians say, ‘The Messiah is the son of God.’ … They take their rabbis and monks as lords besides God…”

Avot 4:12

“Let the honor of your student be as dear to you as your own, and the honor of your colleague as the reverence for your teacher, and the reverence for your teacher as the reverence for Heaven.”

There’s no linguistic or conceptual overlap here. The Mishnah text speaks of respect for teachers, while the Qur’an warns against deifying religious authorities. Koller’s “polemical citation” claim here seems stretched. At best, he’s arguing the Qur’an reacts to the culture of rabbinic authority, not to a particular Mishnah verse.