According to the Lewis concept, a base is a species that can donate an electron pair, while an acid is a species that can accept an electron pair [1, 2]. In BF3 (Boron trifluoride), the central boron atom is electron-deficient and has an incomplete octet. Therefore, it tends to accept an electron pair, acting as a strong Lewis acid [2]. On the other hand, NH3, OH-, and H2O all possess lone pairs of electrons that they can donate, allowing them to readily act as Lewis bases [2].