Does water heater have to come first

Does the water heater have to be first from the main supply line, or can I have a bathroom (sink, shower, and toilet) then water heater, then the kitchen and other bathrooms connected. I am finishing my basement and the inspector said the water lines were too close to the circuit breaker panel. It is easier to move the water, but is their any special order that I have to plumb it.

No special order.

sequence

Unless there is some special reason for doing it differently, you connect to the various items as you come to them. If the water heater is the furthest away, then it is the last item connected.