Living organisms directly or indirectly are dependent on soil. Because for substances and energy (food) all living things depend on green plants. Carnivores (which eat other animals) also depend on animals which eat plants. Plants need soil for their survival. Because soil provides the following things to the plants:

(i) nutrients (minerals) to prepare food through photosynthesis for self and other organisms.

(ii) support.

Thus, ultimately all living organisms are dependent on the soil.

It is not true to say that organisms that live in water are totally independent of soil as a resource. Organisms living in water depend on green plants for materials and energy. Aquatic green plants get dissolved mineral from water. Water bodies get supply of minerals from the soil through rivers, rain water, etc. The minerals locked in rocks cannot be available to organisms until rocks are converted to small particles of soil. If there is no continuous supply of mineral from the soil to water bodies, minerals present in the water will exhaust. The organisms living in water will not be able to survive for a long time. Thus, organisms that live in water are not totally independent of soil as a resource.