The document discusses Lewis acid-base theory, which defines acids as electron pair acceptors and bases as electron pair donors. A Lewis acid contains an empty orbital that can accept an electron pair from a base's lone pair of electrons. In a Lewis acid-base reaction, a coordinate covalent bond is formed as the base donates its electron pair to the acid. Examples are given of BF3 acting as a Lewis acid by accepting an electron pair from the Lewis base NH3. The document also lists common Lewis acids and bases and provides examples of Lewis acid-base reactions and references for further information.