The celestials, human beings, Gandharvas. Departed Manes Uragas, Rakshasas, and even immobile beings, all resort to a tank full of water as their refuge.
देवा मनुष्यगन्धर्वा: पितरोरगराक्षसाः। स्थावराणि च भूतानि संश्रयन्ति जलाशयम्॥