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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