It's about spontaneity. It's about going with the flow. It's a metaphor for taking chances. Let's take a look at the visual elements that depict these elements of the subject. The child walks uninhibited into a puddle.
Water splashes everywhere.
Children are often taught to do things in a certain way because they will inconvenience their elders' lifestyle. For example, a child walking home from school on a rainy day may deliberately run through puddles for no other reason that absolute delight. The parent will teach the child that running through puddles on the way home is a bad thing. The parent does not want to have to spend time cleaning up after the child and it may even ruin shoes and clothes. The parent often of overlooks the fact that the child experienced bliss, if only for a short while, by being out in the elements.