Polarization 3D imaging is a passive, monocular, long-distance 3D imaging technology. Compared with traditional 3D imaging methods, it has many advantages, such as its lack of need for a light source, lack of need for image matching, and ability to achieve 3D imaging using only a single image. In this study, the principle of polarization 3D imaging was introduced. In the design process of a polarization 3D imager, the acquisition method for obtaining polarization information, the extinction ratio, the spatial resolution, and the refractive index of objects was introduced in detail. The influence of these key factors on the accuracy of polarization 3D imaging was analyzed. Taking the limitations of a small satellite payload into account, specific indicators such as multi-aperture polarized imaging, a 10,000:1 extinction ratio, and a spatial resolution of 30 m were designed. The implementation and functions of the polarization 3D imager were elaborated upon, and optical systems and polarizing devices were developed. Finally, by utilizing the image data obtained by the polarization 3D imager, polarization 3D imaging of real ground objects was obtained. The accuracy of the polarization 3D imaging inversion was approximately twice the spatial resolution. These research results lay the technical foundations for the development and practical application of polarization 3D imaging technology and instruments.