We study the spatially resolved excitation properties of the ionised gas in a sample of 646 galaxies using integral field spectroscopy data from SDSS-IV MaNGA. Making use of Baldwin-Philips-Terlevich diagnostic diagrams we demonstrate the ubiquitous presence of extended (kpc scale) low ionisation emission-line regions (LIERs) in both star forming and quiescent galaxies. In star forming galaxies LIER emission can be associated with diffuse ionised gas, most evident as extra-planar emission in edge-on systems. In addition, we identify two main classes of galaxies displaying LIER emission: `central LIER (cLIER) galaxies, where central LIER emission is spatially extended, but accompanied by star formation at larger galactocentric distances, and `extended LIER (eLIER) galaxies, where LIER emission is extended throughout the whole galaxy. In eLIER and cLIER galaxies, LIER emission is associated with radially flat, low H$alpha$ equivalent width of line emission ($<$ 3 AA) and stellar population indices demonstrating the lack of young stellar populations, implying that line emission follows tightly the continuum due to the underlying old stellar population. The H$alpha$ surface brightness radial profiles are always shallower than $rm 1/r^{2}$ and the line ratio [OIII]$lambda$5007/[OII]$lambda$3727,29 (a tracer of the ionisation parameter of the gas) shows a flat gradient. This combined evidence strongly supports the scenario in which LIER emission is not due to a central point source but to diffuse stellar sources, the most likely candidates being hot, evolved (post-asymptotic giant branch) stars. Shocks are observed to play a significant role in the ionisation of the gas only in rare merging and interacting systems.
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