Lewis Acid: a
species that accepts an electron pair (i.e., an electrophiles and electron deficient molecules) and will have
vacant orbitals BF3
Lewis Base: a
species that donates an electron pair (i.e., a nucleophile) and will have
lone-pair electrons NF3
An acid is a proton (hydrogen ion H+) donor. e.g. HSO−4
A base is a proton
(hydrogen ion H+) acceptor HSO−4,OH−