ABSTRACTA surface water body fed by groundwater is normally known as a terminal place of groundwater flow systems originating from precipitation recharge on highlands. The theory of Tóth predicted that these flow systems form a hierarchically nested structure of groundwater circulation in a composite basin. In this study, we will report new flow paths among groundwater flow systems that were unknown in Tóth's theory, identified as special seepage paths linking different surface water bodies. These seepage paths do not start from the groundwater table but can transmit water between lakes or streams that already serve as discharge zones of traditional local flow systems. As indicated in theoretical models and two real‐world cases, special seepage paths are developed if some parametric conditions are satisfied, especially when surface water bodies cut deeply below the water table or are large enough. Different surface water bodies or different river reaches can directly exchange water, chemicals and heat through deep seepage paths even when both surface and subsurface water divides exist between them. Special seepage paths may play a role in the regional scale hyporheic flow or contribute to inter‐basin groundwater flow. The knowledge of special seepage paths could greatly improve our conventional perception of surface water‐groundwater interaction, groundwater age and geochemical and heat transport at the river basin scale.
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