You can increase the efficiency and extend the life of your water heater by flushing it out. Any sediment in the cold water entering the water heater will fall to the bottom of the water heater because it is heavier than the water. In many cases the water heater actually becomes the filter for the hot water lines in your house - which it obviously is not designed to do. How does this happen, you ask? Even though the water enters the top of the water heater, there is a tube (known as the water heater dip tube) that forces the water to the bottom of the tank.