Beautiful piece.
I love how this piece rather succinctly and beautifully shows how there are at least two separate worlds on our planet, and how the layer separating them is so physical, thin and liquid, and how similar and different those two worlds are from each-other with how the underwater landscape compares and contrasts to the above-water landscape. I think the way the above-water and underwater colours are vaguely similar helps, while the aurora-like light-beams breaching the water's surface help give the underwater an other, untouchable, otherworldly quality. I also like how this picture overall has the visual style in the landscapes of one of those old-fashioned dinosaur picture books, which I think helps sell the idea that this underwater world is real yet not-so-observable as the world we're familiar with.