A Lewis acid (named for the American physical chemist Gilbert N. Lewis) is a chemical species that contains an empty orbital which is capable of accepting an electron pair from a Lewis base to form a Lewis adduct. A Lewis base, then, is any species that has a filled orbital containing an electron pair which is not involved in bonding but may form a dative bond with a Lewis acid to form a Lewis adduct. For example, NH3 is a Lewis base, because it can donate its lone pair of electrons. Trimethylborane () is a Lewis acid as it is capable of accepting a lone pair. In a Lewis adduct, the Lewis acid and base share an electron pair furnished by the Lewis base, forming a dative bond. In the context of a specific chemical reaction between NH3 and Me3B, a lone pair from NH3 will form a dative bond with the empty orbital of Me3B to form an adduct NH3•BMe3. The terminology refers to the contributions of Gilbert N. Lewis.

Gilbert Newton Lewis was an American physical chemist and a dean of the college of chemistry at University of California, Berkeley. Lewis was best known for his discovery of the covalent bond and his concept of electron pairs; his Lewis dot structures and other contributions to valence bond theory have shaped modern theories of chemical bonding. Lewis successfully contributed to chemical thermodynamics, photochemistry, and isotope separation, and is also known for his concept of acids and bases. Lewis also researched on relativity and quantum physics, and in 1926 he coined the term "photon" for the smallest unit of radiant energy.