itll be a small tank about the size of a basketball attached to the water line. the water in the heater has no place to go as it expands when it heats up. This places extra strain on the pipes and especially the valves in your sinks and tubs etc.. it became code some years back to require these on all new installations and replacements.
same with a pressure reducing valve on your incoming supply line.
same with a pressure reducing valve on your incoming supply line.