Reconstructing three-dimensional (3D) complex ocean acoustic fields from sparse measurements is challenging due to highly oscillatory wave structures and restricted sensing patterns/routes. Learning-based approaches fall into two categories. First, purely data-driven models can learn complex field patterns, but do not explicitly exploit wave physics that may enhance interpretability and reduce training costs. Second, physics-informed methods impose a specified physical equation as a reconstruction constraint, but often require environment-dependent parameters that are difficult to acquire. As a result, practical 3D acoustic field reconstruction that is both physically grounded and robust to uncertain environmental information remains largely unexplored. This work takes an alternative route: instead of solving a fully specified wave equation, it extracts a structured representation from wave physics and learns its components from data. From the Helmholtz equation and normal mode propagation, we derive a structured spatial-angular tensor representation, termed the S/c representation. Under a low-rank specialization, it takes the form of a rank-(L,L,1) block-term tensor decomposition, which connects structured sampling patterns/routes used in ocean sensing to sufficient conditions for field recovery. Building on this tensor representation, we propose TIDAL, a neural reconstructor that uses the S/c representation as an inductive bias for structured decoding and aligns information aggregation with the sampling geometry. The neural learner removes the need for known model parameters required by conventional physics-based recovery methods. Experiments across three structured sampling geometries show that TIDAL achieves the best reconstruction performance and fastest inference among baselines, with benefits from the physics-derived representation under limited data and model capacity.

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