Let the mass of the needle be m. As the liquid surface is distorted, the surface tension forces acing on both sides of the needle make an angle θ say, with vertical. Since the forces acting on the needle are F, F and mg, resolving the forces vertically for its equilibrium, we have
∑Fy=Fcosθ+Fcosθ−mg=0
This gives m = 2Fcosθg
where F = TlThen m = 2Tlcosθg
For m to be maximum, cos θ = 1
Hence, mmax=2Tlg