Under is preferred to
below when one thing touches or covers or hides something
else. Underneath is only used to refer to physical position:
He put a thick winter vest under his jacket.
(underneath is possible but not below)
[describing a flood]
Some cars parked near the river were almost completely under the water.
Below is also used to refer to lower levels of more abstract notions and to
numbers, especially statistics:
The Dead Sea is about 400 metres below sea level.
When they reached the summit, it was already several degrees below zero.
[about the population of Scotland]
By 2025 it will be approaching 4.9 million and by 2040 it could fall below 4.6
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