Appears to be glass. Quite interesting. Not sure how you set this up. Would love to read the explanation. Lighting is somewhat harsh. Gives this a raw, gritty feel overall, which I find to be effective.
Returning for comments:
Interesting effect and a very good macro. It is like an idea that leaves the viewer hanging. Something haunting about it and worthy of further exploration. In short, a very good root idea. Bumping up on creativity.
I'm not sure I get the meaning. Seems somewhat like a generic eye macro that's been squeezed into the challenge topic against its will. Technically it's a great shot though.