The largest source of available freshwater on earth is lakes rivers aquifers ice caps

The largest source of available freshwater on Earth are ice caps.
Antarctica in particular as well as Greenland contain more than 99% of the freshwater on our planet - however, it is frozen in the form of ice caps, and therefore we cannot use it yet - nor do we have to at this moment.
After the ice caps come various lakes all over the globe.

The theory of vitalism states that the living things are unique and are different from the non-living things in the fact that they contain a special entity within themselves. This entity or soul separates them from the non-living things. Both of them are governed by different set of principles. The theory of vitalism was rejected when Wohler succeeding in extracting urea from non-living matter, proving the point that the biological elements can be extracted from the non-living things. The modern scientists now believe that the living things are just more complex than the non-living things.