Reflective imaging enables the mirror imagings and physical entities to possess identical attributes, e.g., color and shape. Current mirror detection (MD) methods primarily rely on designing functional components to establish the correlation and disparities between the imagings and entities, thereby identifying the mirror regions. However, the exploration of extended scenes with dynamic content changes is rarely investigated. Therefore, we propose the MirrorSAM designed for MD based on the Segment Anything Model (SAM). Specifically, due to the varying reflections produced by mirrors in different positions and the complex visual space that interferes with localization, we design the hierarchical mixture of direction experts (HMDE) in the low-rank space to reduce biases towards entities in SAM and dynamically adjust experts based on the input scene. We observe differences in depth between mirrors and adjacent areas, and propose the depth token calibration (DTC), which introduces a learnable depth token to generate the depth map and serve as an error correction factor. We further formulate the selective pixel-prototype contrastive (SPPC) loss, selecting partially confusable samples to promote the decoupling of mirror and non-mirror representations. Extensive experiments conducted on four mirror benchmarks and two settings demonstrate that our approach surpasses state-of-the-art methods with few trainable parameters and FLOPs. We further extend to four transparent surface benchmarks to validate generalization.