Recent advancements in brain-computer interfaces (BCIs) and deep learning have made decoding lexical tones from intracranial recordings possible, providing the potential to restore the communication ability of speech-impaired tonal language speakers. However, data heterogeneity induced by both physiological and instrumental factors poses a significant challenge for unified invasive brain tone decoding. Particularly, the existing heterogeneous decoding paradigm (training subject-specific models with individual data) suffers from the intrinsic limitation that fails to learn generalized neural representations and leverages data across subjects. To this end, we introduce Homogeneity-Heterogeneity Disentangled Learning for Neural Representations (H2DiLR), a framework that disentangles and learns the homogeneity and heterogeneity from intracranial recordings of multiple subjects. To verify the effectiveness of H2DiLR, we collected stereoelectroencephalography (sEEG) from multiple participants reading Mandarin materials containing 407 syllables (covering nearly all Mandarin characters). Extensive experiments demonstrate that H2DiLR, as a unified decoding paradigm, outperforms the naive heterogeneous decoding paradigm by a large margin. We also empirically show that H2DiLR indeed captures homogeneity and heterogeneity during neural representation learning.