Gilbert N. Lewis's 1923 concept is the most general of the three, defined by the electron pair rather than the proton: a Lewis acid is a species that accepts an electron pair, and a Lewis base is a species that donates an electron pair. A Lewis acid is typically a positive ion or an electron-deficient molecule; a Lewis base is typically an anion or a neutral molecule with at least one lone pair.
In BF3+NH3→F3B←NH3, boron's vacant 2p orbital accepts the lone pair donated by nitrogen, forming a new coordinate covalent bond: BF3 is the Lewis acid and NH3 is the Lewis base. In Cr3++6H2O→[Cr(H2O)6]3+, each water molecule donates a lone pair to Cr3+, so Cr3+ is the Lewis acid and H2O is the Lewis base -- the same logic underlies every coordination compound, where the ligands are Lewis bases and the central metal ion is the Lewis acid.
Families of Lewis acids: electron-deficient molecules (BF3,AlCl3,BeF2), all metal ions (Fe2+,Cr3+,Cu2+), molecules with a polar double bond (SO2,CO2,SO3), molecules whose central atom can expand its octet via empty d orbitals (SiF4,SF4,FeCl3), and carbonium ions (CH3+).
Families of Lewis bases: molecules with one or more lone pairs (NH3,H2O,R−O−H), all anions (F−,CN−,SO42−), molecules with a carbon-carbon multiple bond (CH2=CH2,CH≡CH), all metal oxides (CaO,MgO,Na2O), and carbanions (CH3−). …