  We propose a mechanism that couples matter fields to three-dimensional de
Sitter quantum gravity. Our construction is based on the Chern-Simons
formulation of three-dimensional Euclidean gravity, and it centers on a
collection of Wilson loops winding around Euclidean de Sitter space. We coin
this object a Wilson spool. To construct the spool, we build novel
representations of $\mathfrak{su}(2)$. To evaluate the spool, we adapt and
exploit several known exact results in Chern-Simons theory. Our proposal
correctly reproduces the one-loop determinant of a free massive scalar field on
$S^3$ as $G_N\to 0$. Moreover, allowing for quantum metric fluctuations, it can
be systematically evaluated to any order in perturbation theory.
