Motivated by the efficiency of spherical harmonics (SH) in representing various physical phenomena, we propose a Holistic panoramic 3D scene Understanding framework using Spherical Harmonics, dubbed as HUSH. Our approach focuses on a unified framework adaptable to various 3D scene understanding tasks via SH bases. To achieve this, we first estimate SH coefficients, allowing for the adaptive configuration of the SH bases specific to each scene. HUSH then employs a hierarchical attention module that uses SH bases as queries to generate comprehensive scene features by integrating these scene-adaptive SH bases with image features. Additionally, we introduce an SH basis index module that adaptively emphasizes relevant SH bases to produce task-relevant features, enhancing the versatility of HUSH across different scene understanding tasks. Finally, by combining the scene features with task-relevant features in the task-specific heads, we perform various scene understanding tasks, including depth, surface normal and room layout estimation. Experiments demonstrate that HUSH achieves state-of-the-art performance on depth estimation benchmarks, highlighting the robustness and scalability of using SH in panoramic 3D scene understanding.