Lewis acid and base are the chemical species that accept and donate pairs of electrons. Boron trifluoride, copper ion, and sulfur dioxide are lewis acids, and iodide ion and water are lewis bases.
Lewis acids are the chemical species that accept the nonbonding electron pair from other chemical species. Hence is an electron-pair acceptor. Boron trifluoride, copper ion, and sulfur dioxide are lewis acids as they can accept an electron to complete an octet.
Lewis bases are the chemical species that donate the non-bonding electron pair to the other chemical species. Hence is an electron-pair donor. Halogen or the iodide and water is a lewis base as it is an electron-rich species.
Therefore, water and iodide is lewis base.
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