• ~site – reference to the current SharePoint site (or “Web”)
• ~sitecollection – reference to the current SharePoint site collection (or “Site”)
• ~layouts – version specific reference to the web application Layouts folder (so it will automatically swap out /_layouts/14 or /_layouts/15 for you)
• ~sitecollectionlayouts – reference to the layouts folder in the current site collection (e.g. /sites/team/_layouts/15)
• ~sitelayouts – reference to the layouts folder in the current site (e.g. /sites/teams/subsite/_layouts/15)

Few Examples:

~sitecollection/_catalogs/masterpage/
~site/siteassets/
~layouts/reputation.js

Source: https://www.martinhatch.com/2013/08/jslink-and-display-templates-part-1.html

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