Page "Acid" Paragraph 18
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In the first reaction a fluoride ion, F < sup >−</ sup >, gives up an electron pair to boron trifluoride to form the product tetrafluoroborate.
Fluoride " loses " a pair of valence electrons because the electrons shared in the B — F bond are located in the region of space between the two atomic nuclei and are therefore more distant from the fluoride nucleus than they are in the lone fluoride ion.
A proton is transferred from an unspecified Brønsted acid to ammonia, a Brønsted base ; alternatively, ammonia acts as a Lewis base and transfers a lone pair of electrons to form a bond with a hydrogen ion.
The species that gains the electron pair is the Lewis acid ; for example, the oxygen atom in H < sub > 3 </ sub > O < sup >+</ sup > gains a pair of electrons when one of the H — O bonds is broken and the electrons shared in the bond become localized on oxygen.
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