We present a differentiable rendering framework for material and lighting estimation from multi-view images and a reconstructed geometry. In the framework, we represent scene lightings as the Neural Incident Light Field (NeILF) and material properties as the surface BRDF modelled by multi-layer perceptrons. Compared with recent approaches that approximate scene lightings as the 2D environment map, NeILF is a fully 5D light field that is capable of modelling illuminations of any static scenes. In addition, occlusions and indirect lights can be handled naturally by the NeILF representation…Apple Machine Learning Research