arXiv:2610.19847v1 Announce Type: cross Abstract: We address inverse rendering with 3D Gaussian Splatting (3DGS) by introducing explicit visibility modeling for relighting as well as material and light decomposition. Our approach augments the standard rasterized 3DGS pipeline with a sparse visibility oracle that estimates transmittance-weighted occlusion for Gaussian primitives from sampled lighting directions. This oracle is implemented using a point-based ray tracer accelerated by a bounding volume hierarchy (BVH) and queried sparsely within the inverse-rendering objectives, while the original 3DGS loop is retained for training efficiency, interactive visualization, and tooling compatibility. Shading follows a physically based rendering (PBR) formulation with a principled microfacet bidirectional reflectance distribution function (BRDF) and low-resolution high-dynamic-range (HDR) environment maps. We evaluate our method on the TensoIR synthetic dataset against baselines based on neural radiance fields (NeRFs), tensor representations, and 3DGS. The results show competitive performance and improvements over several earlier baselines for novel-view synthesis (NVS), albedo reconstruction, and relighting. Ablations indicate that explicit visibility modeling is an important contributor to relighting and material-illumination disentanglement, while pure PBR supervision can favor appearance fitting in NVS. Overall, the findings suggest that sparse, point-based visibility queries effectively complement rasterized splatting for inverse rendering while preserving the practical advantages of the 3DGS ecosystem.