Possibly every type of particles render as they're in water when they are above or in front of it.
Place a torch near water and look "through" it's flames on the water and you'll see it.
Or place some blocks above ocean, stand on them, look down and break the blocks. You'll see the block's particles render incorrectly.
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This is a duplicate of MC-9553. Please use the search function to check before posting in the future.