Step-by-step 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,
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,
is a lewis base as it can donate a pair of electron to an electron deficient atom.