diff --git a/src/query/virtual-tables.ts b/src/query/virtual-tables.ts
new file mode 100644
index 0000000..930db52
--- /dev/null
+++ b/src/query/virtual-tables.ts
@@ -0,0 +1,225 @@
+import { App, TFile, CachedMetadata, TAbstractFile, EventRef } from 'obsidian';
+import { DatabaseManager } from '../core/database';
+
+const VIRTUAL_TABLE_NAMES = ['_files', '_links', '_tags', '_headings'] as const;
+
+export class VirtualTableManager {
+  private initialized = false;
+  private eventRefs: EventRef[] = [];
+
+  constructor(
+    private app: App,
+    private db: DatabaseManager,
+  ) {}
+
+  // ---------------------------------------------------------------------------
+  // Lifecycle
+  // ---------------------------------------------------------------------------
+
+  initialize(): void {
+    this.createSchema();
+    this.rebuild();
+    this.registerListeners();
+    this.initialized = true;
+  }
+
+  destroy(): void {
+    for (const ref of this.eventRefs) {
+      this.app.metadataCache.offref(ref);
+    }
+    this.eventRefs = [];
+  }
+
+  rebuild(): void {
+    this.db.transaction(() => {
+      this.db.exec('DELETE FROM _files');
+      this.db.exec('DELETE FROM _links');
+      this.db.exec('DELETE FROM _tags');
+      this.db.exec('DELETE FROM _headings');
+
+      for (const file of this.app.vault.getFiles()) {
+        this.indexFile(file);
+      }
+    });
+  }
+
+  // ---------------------------------------------------------------------------
+  // Schema
+  // ---------------------------------------------------------------------------
+
+  private createSchema(): void {
+    this.db.exec(`
+      CREATE TABLE IF NOT EXISTS _files (
+        path TEXT PRIMARY KEY,
+        name TEXT,
+        basename TEXT,
+        extension TEXT,
+        size INTEGER,
+        created INTEGER,
+        modified INTEGER,
+        folder TEXT
+      );
+
+      CREATE TABLE IF NOT EXISTS _links (
+        from_path TEXT NOT NULL,
+        to_path TEXT NOT NULL,
+        display_text TEXT,
+        link_type TEXT NOT NULL
+      );
+
+      CREATE TABLE IF NOT EXISTS _tags (
+        path TEXT NOT NULL,
+        tag TEXT NOT NULL
+      );
+
+      CREATE TABLE IF NOT EXISTS _headings (
+        path TEXT NOT NULL,
+        level INTEGER NOT NULL,
+        heading TEXT NOT NULL
+      );
+
+      CREATE INDEX IF NOT EXISTS idx_vt_files_folder ON _files(folder);
+      CREATE INDEX IF NOT EXISTS idx_vt_files_ext ON _files(extension);
+      CREATE INDEX IF NOT EXISTS idx_vt_links_from ON _links(from_path);
+      CREATE INDEX IF NOT EXISTS idx_vt_links_to ON _links(to_path);
+      CREATE INDEX IF NOT EXISTS idx_vt_tags_path ON _tags(path);
+      CREATE INDEX IF NOT EXISTS idx_vt_tags_tag ON _tags(tag);
+      CREATE INDEX IF NOT EXISTS idx_vt_headings_path ON _headings(path);
+    `);
+  }
+
+  // ---------------------------------------------------------------------------
+  // Indexing
+  // ---------------------------------------------------------------------------
+
+  private indexFile(file: TFile): void {
+    this.db.run(
+      `INSERT OR REPLACE INTO _files (path, name, basename, extension, size, created, modified, folder)
+       VALUES (?, ?, ?, ?, ?, ?, ?, ?)`,
+      file.path,
+      file.name,
+      file.basename,
+      file.extension,
+      file.stat.size,
+      file.stat.ctime,
+      file.stat.mtime,
+      file.parent?.path ?? '',
+    );
+
+    if (file.extension !== 'md') return;
+
+    const cache = this.app.metadataCache.getFileCache(file);
+    if (!cache) return;
+
+    this.indexMetadata(file.path, cache);
+  }
+
+  private indexMetadata(filePath: string, cache: CachedMetadata): void {
+    // Links
+    for (const link of cache.links ?? []) {
+      const resolved = this.app.metadataCache.getFirstLinkpathDest(link.link, filePath)?.path ?? link.link;
+      this.db.run(
+        'INSERT INTO _links (from_path, to_path, display_text, link_type) VALUES (?, ?, ?, ?)',
+        filePath, resolved, link.displayText ?? link.link, 'link',
+      );
+    }
+
+    // Embeds
+    for (const embed of cache.embeds ?? []) {
+      const resolved = this.app.metadataCache.getFirstLinkpathDest(embed.link, filePath)?.path ?? embed.link;
+      this.db.run(
+        'INSERT INTO _links (from_path, to_path, display_text, link_type) VALUES (?, ?, ?, ?)',
+        filePath, resolved, embed.displayText ?? embed.link, 'embed',
+      );
+    }
+
+    // Tags (inline)
+    for (const tag of cache.tags ?? []) {
+      this.db.run('INSERT INTO _tags (path, tag) VALUES (?, ?)', filePath, tag.tag);
+    }
+
+    // Tags (frontmatter)
+    const fmTags = cache.frontmatter?.tags;
+    if (Array.isArray(fmTags)) {
+      for (const tag of fmTags) {
+        const normalized = String(tag).startsWith('#') ? String(tag) : `#${tag}`;
+        this.db.run('INSERT INTO _tags (path, tag) VALUES (?, ?)', filePath, normalized);
+      }
+    }
+
+    // Headings
+    for (const h of cache.headings ?? []) {
+      this.db.run(
+        'INSERT INTO _headings (path, level, heading) VALUES (?, ?, ?)',
+        filePath, h.level, h.heading,
+      );
+    }
+  }
+
+  // ---------------------------------------------------------------------------
+  // Incremental updates
+  // ---------------------------------------------------------------------------
+
+  private registerListeners(): void {
+    // File created
+    this.app.vault.on('create', (file) => {
+      if (file instanceof TFile) {
+        this.db.transaction(() => this.indexFile(file));
+      }
+    });
+
+    // File deleted
+    this.app.vault.on('delete', (file) => {
+      if (file instanceof TFile) {
+        this.removeFile(file.path);
+      }
+    });
+
+    // File renamed/moved
+    this.app.vault.on('rename', (file, oldPath) => {
+      if (file instanceof TFile) {
+        this.db.transaction(() => {
+          this.removeFile(oldPath);
+          this.indexFile(file);
+        });
+      }
+    });
+
+    // Metadata changed (content edits, frontmatter changes)
+    const metaRef = this.app.metadataCache.on('changed', (file, _data, cache) => {
+      this.db.transaction(() => {
+        this.removeMetadata(file.path);
+        // Update file stats
+        this.db.run(
+          `UPDATE _files SET size = ?, modified = ? WHERE path = ?`,
+          file.stat.size, file.stat.mtime, file.path,
+        );
+        this.indexMetadata(file.path, cache);
+      });
+    });
+    this.eventRefs.push(metaRef);
+  }
+
+  private removeFile(path: string): void {
+    this.db.run('DELETE FROM _files WHERE path = ?', path);
+    this.removeMetadata(path);
+  }
+
+  private removeMetadata(path: string): void {
+    this.db.run('DELETE FROM _links WHERE from_path = ?', path);
+    this.db.run('DELETE FROM _tags WHERE path = ?', path);
+    this.db.run('DELETE FROM _headings WHERE path = ?', path);
+  }
+
+  // ---------------------------------------------------------------------------
+  // API
+  // ---------------------------------------------------------------------------
+
+  getTableNames(): readonly string[] {
+    return VIRTUAL_TABLE_NAMES;
+  }
+
+  isVirtualTable(name: string): boolean {
+    return (VIRTUAL_TABLE_NAMES as readonly string[]).includes(name);
+  }
+}