Preferential infiltration is prevalent in loess and is pivotal in disasters such as landslides. However, the inherent multi-scale heterogeneity of loess makes traditional in-situ monitoring techniques challenging for characterizing the preferential infiltration process. This study employed the Geostatistical Electrical Resistivity Tomography (GERT) to examine the spatial distribution of mass water content (ωs) in loess strata to understand the preferential infiltration processes in loess. This study improved stimulus-response data quality and used GERT to characterize the spatial-temporal distribution of electrical conductivity (σ) and estimate ωs through the σ-ωs relationship. This study indicates that the surface loess layer has higher ωs than deeper layers, rapidly declining as depth increases. Under preferential infiltration, early-stage water forms a spherical saturated zone, transforming into an ellipsoid as it descends. Using equivalent homogeneous parameters as prior information effectively improved σ estimation. This study found a 15.9% error in the total change in water content based on the GERT survey compared to the known amount of injected water. It explores the possible impacts of the uncertainty of the unknown relationship between σ and ωs, its spatial variability, and the accuracy of the survey on the error. The formation of an electric double-layer structure within the loess as the saturation increases, which reduces the sensitivity of GERT to changes in water content, is likely another cause. Finally, these areas are essential for advancing future studies on applying geophysical tools to accurately estimate water distributions in loess formations.