adhogatamu{śā}khādiśca jalamagno vṛkṣādiḥ pratīyate, tathā pratyaṅmukhaṃ mukham upalabhyate jalādiṣu dūrapratiṣṭhaṃ ca, na ca tathā mukhādividha{bimba}kamavasthitam /
And a tree with branches and such things is perceived as inverted and submerged in water, likewise the face is perceived as facing westward and as situated far away in water and such [media], yet the original face and such things are not situated in that way.