A Lewis acid is an electron-pair acceptor, while a Lewis base is an electron-pair donor. When they react, the Lewis base donates both electrons that form a new coordination bond.
This is Additional Higher Level content in Reactivity 3.4, Electron-pair sharing reactions.
How the reaction works
A Lewis base must have an available electron pair, usually a lone pair. A Lewis acid must have somewhere to accept that pair, such as an incomplete valence shell, a vacant orbital, or a positive charge.
For example, ammonia reacts with boron trifluoride:
