The mand “water” occurs as a function of some degree of water deprivation, which is the establishing operation for this response form. If you say “water” because there is a glass of water present and the form of the response is not controlled by water deprivation, then the response is not a mand. The glass of water in this case is a non-verbal stimulus and the response would, therefore, be a tact.
A form of verbal behavior with the following features:
The response is verbal
The form of the response is controlled by an establishing operation