E3DGS: Unified Geometric-Photometric Equivariance for 3D Gaussian Splatting via Color-as-Geometry Embedding

3D Gaussian Splatting (3DGS) captures scenes by coupling explicit geometry (position, covariance) with view-dependent photometry (Spherical Harmonics). However, building $\mathrm{SE}(3)$-equivariant architectures on these primitives presents a fundamental representation bottleneck. Color has been treated as a signal rather than a geometric entity, making it nontrivial to unify symmetry across geometry and appearance as the camera frame changes. While translations are handled by relative coordinates, rotations act heterogeneously across attributes: $μ\mapsto Rμ$, $Σ\mapsto RΣR^\top$, and $f_\ell\mapsto D^\ell(R)f_\ell$. This mismatch complicates strict equivariance, leading existing methods to either discard or flatten SH coefficients, thereby breaking symmetry. We propose a unified solution rooted in representation theory: for SH degrees $\ell\le2$, photometry is algebraically isomorphic to a rank-2 geometric tensor. We prove that the Wigner-$D$ action on these SH coefficients can be exactly reformulated as the conjugation action on $3\times3$ matrices. Leveraging this, we introduce the Unified Matrix Embedding, a lifting that maps all Gaussian attributes into a unified carrier space, $\mathfrak{gl}(3)$. Building on the "Color-as-Geometry" formulation, we present E3DGS, a rigid-body ($\mathrm{SE}(3)$) equivariant architecture that processes 3D Gaussians without Clebsch-Gordan tensor products. Evaluations on object vision and action-conditioned Gaussian world modeling demonstrate that our unified approach yields strong robustness under camera-frame changes and improved data efficiency.