For distributions, we build a theory of higher-order pointwise differentiability comprising, for order zero, Łojasiewicz’s notion of point value. Results include Borel regularity of differentials, higher-order rectifiability of the associated jets, a Rademacher–Stepanov-type differentiability theorem, and a Lusin-type approximation. A substantial part of this development is new also for zeroth order. Moreover, we establish a Poincaré inequality involving the natural norms of negative order of differentiability. As a corollary, we characterise pointwise differentiability in terms of point values of distributional partial derivatives.
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