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Basicity measures a chemical species' tendency to act as a base. For proton transfer, it is the tendency to accept a proton; for a Lewis base, it concerns association with a Lewis acid through an electron pair. A comparison must specify the reaction partner and medium.^[ref]

For a base $B$ in water,The $a_i$ are thermodynamic activities, with the solvent convention absorbed into $K_b$. At the same temperature and standard-state conventions, $K_a(B{H}^{+})K_b(B)=K_w$. Thus a higher conjugate-acid $p{K}_a$ corresponds to stronger basicity in that medium. Basicity is an equilibrium property; a fast nucleophilic substitution need not identify the stronger equilibrium base.

A Lewis acid and Lewis base whose direct neutralization is inhibited, allowing cooperative reaction with another molecule.

A Lewis acid accepts an electron pair to form a coordinate covalent bond. A Lewis base supplies that pair. This definition covers reactions without proton transfer: $\mathrm{B}{\mathrm{F}}_3+\mathrm{N}{\mathrm{H}}_3⟶{\mathrm{F}}_3\mathrm{B}\leftarrow \mathrm{N}{\mathrm{H}}_3$ pairs the empty acceptor orbital of boron with the nitrogen lone pair.

Metal cations commonly act as Lewis acids by coordinating ligands. Coordination to a carbonyl oxygen can increase the electrophilicity of the carbonyl carbon, explaining many catalytic effects. proton transfer concerns proton donation; Lewis acidity instead describes electron-pair acceptance, so the two classifications answer different questions.

A Lewis base donates an electron pair to a Lewis acid, forming a coordinate covalent bond in an adduct.

The nitrogen-centered highest occupied molecular orbital of Ammonia supplies a lone pair; planar borane has an empty out-of-plane $p$-derived lowest unoccupied molecular orbital. Approach along this acceptor axis gives constructive orbital overlap and donation of the nitrogen pair into the boron-centered acceptor. The resulting N-to-B coordinate covalent bond forms the ammonia borane adduct.

The occupied molecular orbital formed by this interaction is bonding, while the corresponding antibonding combination remains empty. Borane pyramidalizes as coordination increases from three to four. Ammonia can use its existing outward-pointing lone pair; its inversion to the planar transition geometry is not a prerequisite. The Lewis base and Lewis acid descriptions summarize the donor and acceptor roles, while the frontier molecular orbitals explain their directional interaction.

For the CO and NCO cases, the added fragment acts as a Lewis base at boron, rather than becoming a new skeletal vertex. Both have a triangular ${\mathrm{B}}_3$ framework. A useful localized drawing has three $\mathrm{B}{\mathrm{H}}_2$ groups, one B–H–B bridge between two of them, and the donor attached to the third boron. The boron–boron framework includes three-centre two-electron bonds; its edges should not all be read as ordinary independent two-electron single bonds.

For the neutral carbonyl adduct, attach CO through carbon, giving $\mathrm{B}\leftarrow \mathrm{C}\equiv \mathrm{O}$ at the donor-bearing $\mathrm{B}{\mathrm{H}}_2$ site. For the anionic isocyanate adduct, attach $\mathrm{NC}{\mathrm{O}}^{-}$ through nitrogen, giving a B–N=C=O connectivity and the overall $-1$ charge. In both drawings the hydrogen count is $3(2)+1=7$. Weak or asymmetric additional B–H contacts can distort this idealized drawing; a hydrogen-rich borane is not fully characterized by a polygon alone. The carbonyl triborane structure was established in the original borane study.^[ref]

The rhodium fragment is instead a skeletal building block. Its neutral electron count is $9+2(2)+1=14$, so it contributes two skeletal electrons, like a BH vertex. Combining it with ${\mathrm{B}}_3{\mathrm{H}}_7$ gives $3(2)+4+2=12$ skeletal electrons, or six pairs, for four vertices. A consistent low-vertex structure is a tetrahedral $\mathrm{Rh}{\mathrm{B}}_3$ skeleton, with the $\mathrm{RhH}(\mathrm{PP}{\mathrm{h}}_3{)}_2$ fragment capping the boron triangle. Keep the terminal Rh–H ligand distinct from the seven hydrogens on the borane portion. The latter can again be represented by three terminal $\mathrm{B}{\mathrm{H}}_2$ groups and a B–H–B bridge. The total formula then contains eight hydrogens outside the phenyl groups. Treating Rh as a pendant one-centre Lewis base would miss its skeletal role.