Can we use electrical equipment near water? explain why?

You may, but it is too risky.

Even though you are being cautious around using electric equipment around water, you'll never know what can happen. You might accidentally drop that piece of electrical equipment you are using into the water. Water can be splashed around by someone or something without you noticing it and it may affect the object you are using. Sometimes, if water comes in contact with an electrical object, it may cause you electric shocks or the equipment you are using has a chance of exploding and may hurt you. You can guarantee that waterproof electrical equipment is safe to use, but it is better not to risk it too much.