Okay, I can perhaps be convinced that tears are not water, especially when your shadows and hightlights are used so well to make this photo engaging and interesting.
...oh, I hate to say this, I really do, because this is a beautiful shot, but...
I really think of tears as 'water'.
As there's an argument for that not being the case it won't detract a lot from my vote, but it does affect it to some extent.
Let's see. Other minor flaws: a little shift of focus or angle might have helped make the title less necessary to me to see what you're doing; I think I would have missed it at first otherwise simply BECAUSE the close-up on the eye is so nicely done. And the lighting is just a bit too bright on the left part of the skin, I wish you could have adjusted that slightly.
Also, kudos on entering a B&W photo I think really really ought to have been; normally I'm either ambivalent or outright prefer colour.
Would be a great photo if lighting was better and focus on liquid ( tear ) was solid enough to make it appear part of the image, and not an afterthought.