Here and in almost all what is going to follow we assume that the speed of light is 1 and all instantaneous observers have rest mass 1!
In relativity any future pointing light-like vector $X$ of a time oriented Lorentz space $E$ is called a light-like particle (actually it should be called an instantaneous light-like particle) or a photon and any future pointing time-like vector $Z$ satisfying \begin{equation}\label{iobeq1}\tag{IOB1} \la Z,Z\ra=-1 \end{equation} is called an instantaneous observer or an (instantaneous) material particle. The one dimensional subspace $\lhull{Z}$ generated by $Z$ is called the local time axis and the subspace $Z^\perp$ orthogonal to $Z$ is called the local rest space of $Z$. Light-like particles neither have a local time axis nor a rest space. By lemma $Z^\perp$ is a Euclidean subspace of the Lorentz space $E$ and it's the relativistic counterpart of the 'space of perception' in our Newtonian view. It's the space of perception for $Z$. But in contrast to our Newtonian view the rest space differs from observer to observer. Consequently, when comparing observations of two different instantaneous observer we need some transformation from the rest space of the first onto the rest space of the second - we will choose a boost, which maps the first instantaneous observer onto the second and which is the identity on the intersection of the two rest spaces. This way we may identify the two rest spaces, but this identification is in no way cannonical!