Verse 40

यः कणो या च कणिका या वीचिर्यस्तरङ्गकः ।यः फेनो या च लहरी तद्यथा वारि वारिणि

In plain words

Whatever drop, and whatever droplet, whatever ripple, whatever wave, whatever foam, and whatever billow there is -- that is like water in water.