Entities on the very border of a (flowing) liquid (lava/ water) will not be affected when the hitbox is only submerged a tiny amount.
Steps to reproduce:
Have (flowing) water or lava at 0 65 0, with a block at 0 64 0.
Summon an entity with a position so that less than 0.0009999 meters are in the liquid.
eg.: /summon minecraft:item -0.1249999 65 0 {Item: {id:"minecraft:stone"}}
eg.: /summon minecraft:item -0.12400000000000001 65 0 {Item: {id:"minecraft:stone"}}
eg: /summon minecraft:armor_stand -0.249999 65 0
eg.: /summon minecraft:armor_stand -0.2499990000001 65 0
The expected result is for the entities that is partially submerged in the liquid to be given momentum or be caught on fire (in case of lava).
Actual result: The entity sits still and is not affected by the properties of the liquid.
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