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Explanation:

According to Lewis, acids are the species that are able to accept an electron pair from a base or electron donating specie.

For example, [tex]BF_{3}[/tex] is a lewis acid as it is able to accept an electron.

On the other hand, a Lewis base is defined as the species that are able to donate an electron pair.

For example, [tex]NH_{3}[/tex] is a lewis base as it can donate a pair of electron to an electron deficient atom.

Explanation:

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According to Lewis, an acid is a chemical species that has the last orbital space to accept the pair of electrons from Lewis's base.

A Lewis base is a chemical species having the full orbital and has a pair of electrons that are not in the bond and can form a dative bond with a Lewis acid.