Single image super-resolution traditionally assumes spatially-invariant degradation models, yet real-world imaging systems exhibit complex distance-dependent effects including atmospheric scattering, depth-of-field variations, and perspective distortions. This fundamental limitation necessitates spatially-adaptive reconstruction strategies that explicitly incorporate geometric scene understanding for optimal performance. We propose a rigorous variational framework that characterizes super-resolution as a spatially-varying inverse problem, formulating the degradation operator as a pseudodifferential operator with distance-dependent spectral characteristics that enable theoretical analysis of reconstruction limits across depth ranges. Our neural architecture implements discrete gradient flow dynamics through cascaded residual blocks with depth-conditional convolution kernels, ensuring convergence to stationary points of the theoretical energy functional while incorporating learned distance-adaptive regularization terms that dynamically adjust smoothness constraints based on local geometric structure. Spectral constraints derived from atmospheric scattering theory prevent bandwidth violations and noise amplification in far-field regions, while adaptive kernel generation networks learn continuous mappings from depth to reconstruction filters. Comprehensive evaluation across five benchmark datasets demonstrates state-of-the-art performance, achieving 36.89/0.9516 and 30.54/0.8721 PSNR/SSIM at 2 and 4 scales on KITTI outdoor scenes, outperforming existing methods by 0.44dB and 0.36dB respectively. This work establishes the first theoretically-grounded distance-adaptive super-resolution framework and demonstrates significant improvements on depth-variant scenarios while maintaining competitive performance across traditional benchmarks.