Acid is a substance which can accept a pair of electrons while base is a substance which can donate a pair of electrons.
Hence Lewis acids are
(i) Molecules in which central atom has incomplete octet e.g. BF3, AlCl3 and FeCl3 etc.
(ii) Simple cations like Ag+, H+ etc.
(iii) Molecules in which central atom has vacant d-orbitals e.g.- SiF4, SnCl4 etc.
(iv) Molecules in which atoms of different electronegativities are joined by multiple bond. e.g. CO2, SO3 etc.
(v) In carbonyl complexes, metal atoms act as Lew's acids e.g. Ni in Ni(CO)4 etc.
And Lewis bases are,
(i) Neutral molecules like NH3, RNH2 etc.
(ii) Negatively charged anions. e.g. CN–, Cl– etc.
(iii) Molecules with carbon-carbon multiple bonds can act as lewis base in some cases - e.g. in
(iv) In complex compounds, the ligands act as Lewis bases e.g. CO in Ni(CO)4 etc.
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