BF₃ and SO₃²⁻ are Lewis acids whereas, S²⁻ and SO₃²⁻ are Lewis bases.
What is a Lewis acid-base reaction?
In the Lewis theory of acid-base reactions, bases donate pairs of electrons and acids accept pairs of electrons.
A Lewis acid is therefore any substance, such as the H+ ion, that can accept a pair of nonbonding electrons. In other words, a Lewis acid is an electron-pair acceptor.
A Lewis base is any substance, such as the OH- ion, that can donate a pair of nonbonding electrons. A Lewis base is therefore an electron-pair donor.
The Lewis theory suggests that acids react with bases to share a pair of electrons, with no change in the oxidation numbers of any atoms.
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