Got any spare lumber lying around, or willing to buy a dozen or so 8-foot 2x4s?
Cut lengths of a few inches longer than the water heater is wide.
Lay 2 down parallel to each other far enough apart that they will support the edge of the water heater, and “walk” the water heater onto them. Then, at right angles to the first two, carefully* tilt the water heater back and put two more (one per side). Repeat until the desired height is reached. Then “walk” the water heater over to the stand.
No lifting at all, but it is time consuming.
*After about 4 iterations, this word needs to be emphasized more and more strongly each time.