Science in GIFs: Refraction of light through a glass of water
There’s more than refraction to the Reverse arrow illusion, however.
Just because light bends when it travels through different materials, doesn’t explain why the arrow reverses itself. To explain this, you must think about the glass of water as if it is a magnifying glass. When light goes through a magnifying glass the light bends toward the center. Where the light all comes together is called the focal point, but beyond the focal point the image appears to reverse because the light rays that were bent pass each other and the light that was on the right side is now on the left and the left on the right, which makes the arrow appear to be reversed. Via