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…