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A Lewis acid is a substance capable of accepting an unshared pair of electrons from a base to form a covalent bond. This definition, proposed by Gilbert N. Lewis in 1923, is broader than the BrĆønsted-Lowry definition, as Lewis acids do not necessarily contain protons.123

Examples of Lewis acids include metal ions, oxides of nonmetallic elements like sulfur trioxide (SO3), and compounds such as boron trifluoride (BF3). In a Lewis acid-base reaction, the acid and base combine to form an adduct, where the electron pair creating the bond comes from the base. This process is distinct from oxidation-reduction reactions, where electrons are fully transferred.234

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