The reactive occupied orbital of ethoxide is an oxygen lone pair; the acyl electrophile accepts into its carbonyl orbital. Draw the ethoxide lone pair as a directional oxygen-centred lobe directed toward an electrophile. In a lithium-ion-pair picture the low unoccupied acceptor on lithium is an empty, diffuse Li-centred orbital, with 2s/2p character depending on coordination. It should not be confused with an occupied Li–O covalent bonding pair.
For methyl acetate, the occupied frontier donor is principally an oxygen nonbonding orbital, mixed with the ester orbital system. Its low-lying reactive acceptor is , with opposite phases on carbon and oxygen and a relatively large accepting lobe on the carbonyl carbon. The corresponding sketch must show a node between the carbonyl atoms. These are chemically useful frontier-orbital descriptions; lithium alkoxide aggregation and ethanol solvation make a unique isolated-molecule orbital energy diagram an oversimplification.
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