The frustrated Lewis pair captures carbon dioxide cooperatively: the phosphine lone pair attacks its carbon while a carbonyl oxygen coordinates to aluminium. A five-membered ring closes along
The new atom is bonded to P, double-bonded to one O and single-bonded to the O bound to Al. P becomes phosphonium-like and the O–Al end completes a zwitterionic carboxylate-like adduct; the original alkene remains intact.
A direct P–C bond to the captured CO carbon accounts for its large C–P coupling. The carbonyl-like chemical shift is consistent with a captured, bent CO unit. Reversibility follows from cleavage of the new P–C and Al–O contacts to regenerate the separated donor and acceptor.

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