In case of strong acid and strong base, base is more dangerous,
Substances with pH values less thanseven are acids, while numbers higher than seven are alkaline. The higher or lower the number, the more acidic or basic a substance is and the more damage it can cause. Alkali burns are the most dangerous.
Acids are compounds that can deprotonate to give out a H+ ion, which is what makes an acid damaging. On the other hand, most bases act through OH- ions.
All living organisms, specifically eukaryotic ones, use H+ ions to maintain the potential gradient in our cells. This means that our cells have evolved to be more tolerant to H+ ions. The same applies to microbes and explains why they are more affected by basic media.