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The American Burn Association states that a scalding injury can occur in one second when skin is placed in contact with water measuring 155 degrees Fahrenheit, or 68 degrees Celsius. Burn injuries may occur in two seconds for water measuring 148 degrees Fahrenheit, or 64 degrees Celsius.
The reason this question comes up so much is that some people want to take short cuts and use scalding hot tap water or use water that comes from a resevoir water heater. I have a coffee pot with a hot water resevoir and it constantly keeps water hot at about 185 degrees.