Overall, I think this piece is fantastic. I like that you use a man as the subject, since (as others have said) men aren't often portrayed in art in this way. Your eye for detail is incredible and use of textures in the stones, body hair, and flowing liquid are all very well done.
My only real critique is that there are two points where the body proportions seem a little off (and these are made obvious because the rest of the piece is so good). -The first is his left shoulder, which seems too far from his neck/torso to have the rounded look you give it. Either the shoulder itself needs to be closer to the body or farther back into the liquid, or the shoulder socket/ joint (and resultant deltoid muscle) needs to be moved further up the arm into position. -The second oddity is his left foot, which appears either swollen or awkwardly foreshortened. In its given angle, the heel of the foot would either be under the liquid or obscured by the foot in front of it and it looks as though you tried to include more than should be visible. The same is said for the fleshy 'ball' of the foot which should continue in a steady slope toward the back of the foot (out of sight).