Final answer:
According to the Lewis theory, acids are electron pair acceptors and bases are electron pair donors within chemical reactions.
Step-by-step explanation:
In chemistry, the Lewis theory defines acids as electron pair acceptors and bases as electron pair donors. This definition of acids and bases is more general than the Arrhenius and Brønsted-Lowry theories, as it does not limit acids to substances that donate protons. According to the Lewis theory, a Lewis acid can accept a pair of electrons to form a coordinate covalent bond, while a Lewis base donates an unshared pair of electrons, often proceeding as nucleophiles in biological reactions.