In 1923, G. N. Lewis proposed a generalized definition of acid-base behavior in which acids and bases are identified by their ability to accept or to donate a pair of electrons and form a coordinate covalent bond.

A coordinate covalent bond (or dative bond) occurs when one of the atoms in the bond provides both bonding electrons. For example, a coordinate covalent bond occurs when a water molecule combines with a hydrogen ion to form a hydronium ion. A coordinate covalent bond also results when an ammonia molecule combines with a hydrogen ion to form an ammonium ion. Both of these equations are shown here.

Reactions involving the formation of coordinate covalent bonds are classified as Lewis acid-base chemistry. The species donating the electron pair that compose the bond is a Lewis base, the species accepting the electron pair is a Lewis acid, and the product of the reaction is a Lewis acid-base adduct. As the two examples above illustrate, Brønsted-Lowry acid-base reactions represent a subcategory of Lewis acid reactions, specifically, those in which the acid species is H⁺. A few examples involving other Lewis acids and bases are described below.

The boron atom in boron trifluoride, BF₃, has only six electrons in its valence shell. Being short of the preferred octet, BF₃ is a very good Lewis acid and reacts with many Lewis bases; a fluoride ion is the Lewis base in this reaction, donating one of its lone pairs:

In the following reaction, each of two ammonia molecules, Lewis bases, donates a pair of electrons to a silver ion, the Lewis acid:

Nonmetal oxides act as Lewis acids and react with oxide ions, Lewis bases, to form oxyanions:

Many Lewis acid-base reactions are displacement reactions in which one Lewis base displaces another Lewis base from an acid-base adduct, or in which one Lewis acid displaces another Lewis acid:

Another type of Lewis acid-base chemistry involves the formation of a complex ion (or a coordination complex) comprising a central atom, typically a transition metal cation, surrounded by ions or molecules called ligands. These ligands can be neutral molecules, like H₂O or NH₃, or ions, such as CN^– or OH^–. Often, the ligands act as Lewis bases, donating a pair of electrons to the central atom.

This text is adapted from Openstax, Chemistry 2e, Section 15.2: Lewis Acids and Bases.