Shiva Purana
यथा च ज्योतिषश्चैव जलादौ प्रतिबिंबता ॥ वस्तुतो न प्रवेशो वै तथैव च शिवः स्वयम्॥ ७॥
Luminary beings are reflected in water etc. They do not actually enter them. Similarly Śiva too appears entering other things.
english translation
yathA ca jyotiSazcaiva jalAdau pratibiMbatA ॥ vastuto na pravezo vai tathaiva ca zivaH svayam॥ 7॥
hk transliteration by Sanscript