Lewis concept: This concept was proposed by the scientist named as G.N. Lewis, in the year 1939. In accordance to this concept, a base is defined as the substance which can furnish the pair of electrons to form a coordinate bond whereas an acid is the substance which can accept the pair of electrons. The acid is also called as electron pair acceptor or the electrophile while the base is electron pair donor or the nucleophile.

A easy example of an acid-base is the reaction of a proton with hydroxyl ion,      

Lewis concept is more general than the Bronsted Lowry concept. All the Bronsted bases are also Lewis bases but all the Bronsted acids are not Lewis acids. [Such as HCl, H₂SO₄ as they are not capable of accepting a pair of electrons]

(i) Types of Lewis acids: In accordance to Lewis concept, the following species can act as Lewis acids.

(a) The Molecules in which the central atom posses incomplete octet such as BF₃, BCl₃, AlCl₃, BeCl₂ etc.

(b) All the cations are likely to act as Lewis acids since they are deficient in electrons.

(c) Molecules in which the central atom has empty d-orbitals. For example SiF₄, SnCl₄, PF₅ etc.

(d) The Molecules having the multiple bonds between the atoms of dissimilar electronegativity for example CO₂, SO₂.  

(ii) Types of Lewis bases: The following species can act as Lewis bases.

(a) The Neutral species having at least one lone pair of the electrons   

(b) The negatively charged species or the anions 

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