What is being shown in this Bleach panel? In chapter 350 of Bleach, this set of panels appears:



But I don't understand what is being shown here. Is it Ichigo's newly made hole?
Rotate the image around and it's a bit clearer how things must be oriented.  Note that left-right has been reversed in this rotation, but it preserves the chronological order of the strips and puts them in the correct vertical orientation.



The ground must be the white bit we start with to explain the position of Orihime's knee/hand and how the tears (possibly blood) are falling and impacting the initial white surface.  Ichigo would be on his side on the ground, or on his back or chest with his head turned to the side.  The second strip shows one of her spirits and the initial activation of Soten Kisshun.  In the third and fourth strips Soten Kisshun is fully deployed.  Since we can't see the corner/spirit anymore, Ichigo has probably tilted his head to see what's going on.  Possibly the second panel is very early in the activation, in which case the spirit may still be in transit.  But given the curvature in the third strip and how the maximum is obtained to the right (in the mirrored directions), it seems more likely that Ichigo has tried to move/tilt his head.  In the third strip you can see Orihime's knee as she kneels by Ichigo to try to heal/protect him.  Possibly it is her hand, as the blood/tears in the fourth strip seem more plausible to me if she is leaning forward on her hand a bit and her head is just off-screen while most of her body is behind it.

The next page makes it clear that, yes, Ichigo is on his chest with his head to his side.  



The page after that makes Orihime's position a little less clear: yes, she's on her knees (not leaning forward on her hands) and crying, but the orientation of things makes it seem like Ichigo is (well) behind her, such that it's hard to explain how Ichigo sees her apparently being close and also behind Soten Kisshun's effect.  She even turns her head to look behind her when Ichigo gets up in Hollow form.  Possibly this is just an issue with perspective that Kubo and the artists overlooked.