One of the most applicable theories is the Lewis acid/base motif that extends the definition of an acid and base beyond H + and OH - ions as described by Brønsted-Lowry acids and bases. Lewis' theory ...One of the most applicable theories is the Lewis acid/base motif that extends the definition of an acid and base beyond H + and OH - ions as described by Brønsted-Lowry acids and bases. Lewis' theory used electrons instead of proton transfer and specifically stated that an acid is a species that accepts an electron pair while a base donates an electron pair.