Linked from
The 47 pages that link to Gills, each with the reason it gives.
Freshwater fishBroader topic: Gills exchange gases while helping regulate ions in freshwater.
Gas exchangeBroader topic: Gills perform gas exchange in fish and many aquatic invertebrates.
HymeniumBroader topic: Their two faces provide extensive surfaces for a hymenium beneath the cap.
Aquatic animalBroader topic: Many aquatic animals use gills to breathe while submerged.