the Lewis theory of acids and bases

Lewis theory classifies acids as substances that can accept a pair of electrons, and bases as those that can donate a pair of electrons. Unlike earlier theories, it doesn’t focus on proton transfer but on electron pairs. For example, in food reactions or industrial processes, an acid (like boron trifluoride) accepts electrons, while a base (like ammonia) provides electrons to form a new bond. This broader perspective helps explain many chemical reactions, especially involving non-proton transfer, by emphasizing electron sharing and transfer as the key to acid-base behavior.