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−).
Where two possible Lewis bases compete for the same Lewis acid -- as when NH3 displaces H2O from [Cu(H2O)4]2+ to form the deep-blue [Cu(NH3)4]2+ -- the base forming the more stable complex is the stronger Lewis base; here NH3 is the stronger Lewis base than H2O.
"Lewis acid and base theory definition with examples" and "Lewis acid base class 11 important questions" are common search phrases tied to the Equilibrium chapter of the NCERT-aligned CBSE Class 11 Chemistry curriculum, since Lewis theory is the most general of the three acid-base theories tested in JEE Main and NEET. Classifying species into the Lewis-acid and Lewis-base families listed here is a frequent one-mark identification question in board exams.