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However, existing GS-based methods for deformable objects face two key limitations: (i) illumination is erroneously baked into textures, causing physically inconsistent responses under dynamic deformations and lighting changes; (ii) snapshot-based reconstruction restricts post-reconstruction material editing. To address these challenges, we propose Deformable and Relightable GS (DR-GS), a unified Gaussian framework that integrates physically-based inverse rendering, relighting, and deformation-aware manipulation. Through explicitly disentangling geometry, illumination, and material representations, DR-GS overcomes the limitations of static snapshots, resolving unrealistic appearance under varying conditions while enabling post-reconstruction parameter editing. 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Through explicitly disentangling geometry, illumination, and material representations, DR-GS overcomes the limitations of static snapshots, resolving unrealistic appearance under varying conditions while enabling post-reconstruction parameter editing. 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