Vitamin D is a fat-soluble vitamin produced in the body when skin is exposed to sunlight, absorbed from diet and nutritional supplements, and metabolized in the liver and kidneys (
1). Its main role is to maintain mineral and skeletal homeostasis. However, many studies have demonstrated an inverse relationship between vitamin D levels and the risk of common chronic diseases such as rheumatoid arthritis, liver failure, hypertension, and diabetes, as well as cardiovascular risk factors and mortality (
2-
4). Considering extracellular vitamin D roles in various physiological processes, including immunological functions, hormone secretion, and cell proliferation and differentiation, it has received particular attention lately (
5). Low levels of this vitamin can also cause neuropsychiatric disorders such as depression, schizophrenia, Alzheimer's disease, and autism. In addition, epidemiological and clinical studies have demonstrated that individuals with low vitamin D levels are more vulnerable to depression (
6,
7). In the past, vitamin D was known as an anti-rickets agent or the sunshine vitamin. In recent decades, decreased serum 25 hydroxyvitamin D (25 OH Vitamin D) levels have been attributed to insufficient milk consumption, lack of exposure to sunlight, and increased body mass index (
1). Vitamin D deficiency is one of the most common nutrient deficiencies worldwide, with an estimated rate of 30 - 50% (25OH Vitamin D < 20 ng/mL), and is considered a global health problem (
8).
It is estimated that more than half a billion people will be affected by type 2 diabetes by 2030. The main causes of type 2 diabetes are insulin resistance, pancreatic beta-cell dysfunction, and systemic inflammation (
9). In insulin-sensitive organs such as muscle and adipose tissue, calcium is necessary for insulin-mediated intracellular processes. Moderate calcium consumption is necessary for the proper function of cells, nerves, and muscles. Therefore, vitamin D increases insulin sensitivity by stimulating and activating insulin receptors and regulates the metabolism of fatty acids in skeletal muscles and fat tissue, and contributes to calcium homeostasis (
10,
11).
Diabetes is a common disease that can lead to kidney complications, eye problems such as retinal diseases (a disease related to the retina called retinopathy or retinal disease that causes blurred vision), high blood pressure, and peripheral nerve disorders. This disease also causes liver disorders (
12). Research has shown that people with type 2 diabetes suffer more from liver diseases. This disease is a main cause of liver enzyme malfunction and other related liver diseases, including non-alcoholic fatty liver, cirrhosis, and liver failure (
13,
14). In people with diabetes, the levels of transaminases slightly increase, which can be detected by biochemical tests such as aspartate aminotransferase and alanine aminotransferase and controlled (
15). Consequently, liver diseases can lead to vitamin D deficiency, thus affecting liver functions and enzymes. Hence, the question arises whether vitamin D deficiency is the cause of liver dysfunction or is merely the result of liver injury (
16). The nuclear vitamin D receptor mediates the biological effects of vitamin D. The expression of this nuclear receptor in skin tissue, immune cells, fat cells, non-parenchymal liver cells, and pancreatic beta cells demonstrates that vitamin D has other important physiological roles besides the homeostasis of mineral ions (
17). Previous studies have demonstrated that vitamin D serum levels have an inverse relationship with insulin resistance, the risk of diabetes, and metabolic syndrome (
18,
19). On the other hand, there is a relationship between liver enzyme levels and type 2 diabetes. However, the reports in this field are contradictory, and some studies have reported a significant relationship between type 2 diabetes and the ALT enzyme (
20,
21).
It has been demonstrated that insufficient physical activity can lead to obesity and insulin resistance. Therefore, regular exercise can reduce the risk of cardiovascular diseases in people with diabetes (
22). Patients with diabetes, particularly women, refrain from physical activities due to fear of falling and joint and bone injuries. Water training can reduce the risk of falls and fractures, decrease the pressure and stress on the joints, and facilitate joint movement in the desired range of motion (
23). Babaei Bonab et al. observed that after 12 weeks of water exercise intervention, insulin resistance was improved, and there were favorable changes in liver and metabolic enzymes (
24). Hitherto, most studies have investigated the effects of vitamin D supplementation or sports activities separately on liver diseases in healthy individuals. Therefore, considering the importance of physical activities and vitamin D supplementation in type 2 diabetes, further research in this field is necessary.