As in vs a regular air to air heat pump (think air conditioner)?
Water source, so drill a deep well. Since it is a deep well, water temp is pretty much always about 50 F degrees. Use this water to change the temp of the refrigerant (via a heat exchanger, think run the water over the refrigent tubing). Now that the refrigent is at the right temp, run like an air-to-air heat pump.
If you are asking how a heat pump in general works, it likely isn’t ELI5 material. It has to do with ways of compressing and expanding refrigent gas and the thermal properties that go with that.
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