Magnetic gels are composite materials consisting of a polymer matrix and embedded magnetic particles. Those are mechanically coupled to each other, giving rise to the magnetostrictive effects as well as to a controllable overall elasticity responsive to external magnetic fields. Due to their inherent composite and thereby multiscale nature, a theoretical framework bridging different levels of description is indispensable for understanding the magnetomechanical properties of magnetic gels. In this study, we extend a recently developed density functional approach from two spatial dimensions to more realistic three-dimensional systems. Along these lines, we connect a mesoscopic characterization resolving the discrete structure of the magnetic particles to macroscopic continuum parameters of magnetic gels. In particular, we incorporate the long-range nature of the magnetic dipole–dipole interaction and consider the approximate incompressibility of the embedding media and relative rotations with respect to an external magnetic field breaking rotational symmetry. We then probe the shape of the model system in its reference state, confirming the dependence of magnetostrictive effects on the configuration of the magnetic particles and on the shape of the considered sample. Moreover, calculating the elastic and rotational coefficients on the basis of our mesoscopic approach, we examine how the macroscopic types of behavior are related to the mesoscopic properties. Implications for real systems of random particle configurations are also discussed.