Lewis proposed that the electron pair is the dominant actor in acid-base chemistry. An Lewis acid is a substance that accepts a pair of electrons, and in doing so, forms a covalent bond with the entit...Lewis proposed that the electron pair is the dominant actor in acid-base chemistry. An Lewis acid is a substance that accepts a pair of electrons, and in doing so, forms a covalent bond with the entity that supplies the electrons. A Lewis base is a substance that donates an unshared pair of electrons to a recipient species with which the electrons can be shared. Lewis acis/base theory is a powerful tool for describing many chemical reactions used in organic and inorganic chemistry.