According to Lewis's theory, an acid is which accepts electrons, and a base is one which donates a pair of electrons.
Ammonia () is considered a base as it can donate electrons.
Boron trifluoride () is a Lewis acid as it can accept a pair of electrons.
The limitations of Lewis's theory are shown below.
The Lewis concept may or may not include the general idea of all coordination reactions and compounds.
It could not explain the behavior of protonic acids like Hydrochloric acid and Sulphuric acid which do not form coordination compounds with bases. Hence, were not regarded as acids.
Lewis could not explain the relative strengths of acids and bases.
This concept was not applied to acid-base reactions. It could not explain the energy release during covalent bond formation.
Many Lewis acids do not exhibit catalytic activity.
It violates the octet rule for the molecules with less than eight electrons ie and molecules with more than eight electrons ie. on the central atom.
Examples of Lewis acids and bases are given below.