A Lewis acid is defined as an electron-pair acceptor, whereas a Lewis base is an electron-pair donor. The neutralization reaction is one in which a covalent bond forms between an electron-rich species and an electron-poor species. This definition is useful because it not only covers all the acid-base chemistry with which we are already familiar, but it describes reactions that cannot be modeled by Arrhenius or Bronsted-Lowry acid-base chemistry.
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