© 2017. The copyright of this document resides with its authors. State-of-the-art formulations of the Shape from Polarisation problem consist of several steps based on merging physical principles that prevent this problem being described by a single mathematical framework. In addition, specular and diffuse reflections need to be separately considered, making the three-dimensional shape reconstruction not easily applicable to heterogeneous scenes consisting of different materials. In this work we derive a unified specular/diffuse reflection parametrisation of the Shape from Polarisation problem based on a linear partial differential equation capable of recovering the level-set of the surface. The inherent ambiguity of the Shape from Polariza...