The interaction between light and its surroundings (i.e. the geometry and materials) shapes the lighting distribution and determines the appearance of scenes and its visual experiences. In this study, we introduced the concept of light distribution solids by distinguishing luminance distribution solids and illuminance distribution solids. It is helpful to understand the spatial and form‐giving lighting effects on objects' appearance. Furthermore, this study together with our previous study (Xia, Pont et al. 2016, Xia, Pont et al. 2016) provide theoretical basis for the exploration of extracting photometry parameters out of HDR panoramic photographs of scenes.