Can a digital image be considered as a tensor ? or have a tensor like structure? I am wondering if one can assume that a digital image has a tensor structure. I mean for example when we talk about isotropy in image processing, we are talking about the intensity arranged in a tensor like structure; having coordinates and values as opposed  to a matrix which carries only information about values.

Why is this important ? because I would like to explain some processes in comparison with tensor functions. For example be able to explain isotropic operations

Thank you,
An isotropic tensor is one invariant under rotations. An isotropic kernel is also invariant under rotations, but the way the rotation acts on the object is very different.

Tensors transform as linear forms, whereas images are just rotated like a scalar function of coordinates and the coordinates are rotated. So if you come from continuum mechanics, the image/kernel transforms like the pressure field.