A Lewis acid needs somewhere to PUT the incoming pair — an empty orbital. Carrying a positive charge is not the test.G.N. Lewis defined an
acid as a species that
accepts an electron pair, and a
base as a species that
donates an electron pair. So the working test has two parts, and you must apply both:
To be a Lewis base, the species must own a lone pair it can hand out.
To be a Lewis acid, the species must have a vacant (empty) orbital in its valence shell to receive that pair, so that a new coordinate bond can actually form.
This is exactly the criterion the chapter itself uses: electron-deficient species such as \(\displaystyle \mathrm{AlCl_3}\), \(\displaystyle \mathrm{Co^{3+}}\), \(\displaystyle \mathrm{Mg^{2+}}\) act as Lewis acids, while \(\displaystyle \mathrm{H_2O}\), \(\displaystyle \mathrm{NH_3}\), \(\displaystyle \mathrm{OH^-}\) act as Lewis bases.
So for each species, count the electrons around the central atom and ask: is there a lone pair to give, and is there an empty orbital to fill?
\(\displaystyle \mathrm{H_2O}\). Oxygen has $\displaystyle 6$ valence electrons; two go into the two \(\displaystyle \mathrm{O\!-\!H}\) bonds, leaving
two lone pairs. Count around O: \(\displaystyle 2 \times 2\) (bonding) \(\displaystyle +\;2 \times 2\) (lone pairs) \(\displaystyle =\) $\displaystyle 8$ electrons — a complete octet, with every valence orbital occupied. There is nothing empty to accept a pair into, but there are two pairs to give away. Water is therefore a
Lewis base (it is the pair-donor when it attaches to \(\displaystyle \mathrm{H^+}\) to make \(\displaystyle \mathrm{H_3O^+}\)). Not a Lewis acid.
\(\displaystyle \mathrm{BF_3}\). Boron has only $\displaystyle 3$ valence electrons, all used in three \(\displaystyle \mathrm{B\!-\!F}\) bonds. Count around B: \(\displaystyle 3 \times 2 = 6\) electrons — two short of an octet — and the \(\displaystyle 2p_z\) orbital is
completely empty. That empty \(\displaystyle 2p\) orbital is the vacancy, so \(\displaystyle \mathrm{BF_3}\) takes a lone pair from ammonia:
\[\mathrm{BF_3} + \mathrm{:\!NH_3} \longrightarrow \mathrm{F_3B\!\leftarrow\!NH_3}\]
\(\displaystyle \mathrm{BF_3}\) is a
Lewis acid.
\(\displaystyle \mathrm{H^+}\). A bare proton has
zero electrons and an entirely empty \(\displaystyle 1s\) orbital. Nothing is more electron-hungry than that; it is the textbook Lewis acid, accepting a pair from \(\displaystyle \mathrm{OH^-}\), \(\displaystyle \mathrm{F^-}\), \(\displaystyle \mathrm{H_2O}\) and so on. A
Lewis acid.
\(\displaystyle \mathrm{NH_4^+}\). This is the one to be careful with. Nitrogen is \(\displaystyle sp^3\) hybridised and all
four hybrid orbitals are used in four \(\displaystyle \mathrm{N\!-\!H}\) bonds. Count around N: \(\displaystyle 4 \times 2 = 8\) electrons — a complete octet — with
no lone pair left and
no empty orbital left. Nitrogen sits in Period $\displaystyle 2$, so it has no \(\displaystyle d\) orbitals and cannot expand its octet to ten electrons; there is no such thing as \(\displaystyle \mathrm{NH_5}\). With nothing to donate it cannot be a Lewis base, and with nowhere to receive a pair it cannot be a Lewis acid either.
The step people get wrong here: seeing the \(\displaystyle +\) charge and concluding "cation, therefore Lewis acid". That rule of thumb works for \(\displaystyle \mathrm{Mg^{2+}}\), \(\displaystyle \mathrm{Co^{3+}}\), \(\displaystyle \mathrm{Ag^+}\) because those ions really do have empty valence orbitals. \(\displaystyle \mathrm{NH_4^+}\) is the standard exception: its positive charge is a book-keeping charge spread over the hydrogens, while nitrogen's own shell is full and closed.
A second aside — Brønsted acid is not the same thing as Lewis acid. \(\displaystyle \mathrm{NH_4^+}\) is genuinely a
Brønsted acid: it donates a proton,
\[\mathrm{NH_4^+} + \mathrm{OH^-} \longrightarrow \mathrm{NH_3} + \mathrm{H_2O}\]
But read that reaction in Lewis language. No new bond forms
to nitrogen. What happens is that \(\displaystyle \mathrm{H^+}\) is handed from \(\displaystyle \mathrm{NH_3}\) over to \(\displaystyle \mathrm{OH^-}\): the electron-pair acceptor is the proton, and \(\displaystyle \mathrm{NH_4^+}\) is merely the vehicle carrying it. A proton-donor is not automatically a pair-acceptor.
The cleanest way to see it: \(\displaystyle \mathrm{NH_4^+}\) is itself a
Lewis adduct — the finished product of the Lewis acid \(\displaystyle \mathrm{H^+}\) and the Lewis base \(\displaystyle \mathrm{:\!NH_3}\),
\[\mathrm{H^+} + \mathrm{:\!NH_3} \longrightarrow \mathrm{NH_4^+}\]
which is the same shape of reaction as \(\displaystyle \mathrm{BF_3} + \mathrm{:\!NH_3} \to \mathrm{F_3B\!\leftarrow\!NH_3}\). Nobody calls the adduct \(\displaystyle \mathrm{F_3B\!\leftarrow\!NH_3}\) a Lewis acid — the acid was \(\displaystyle \mathrm{BF_3}\), before it was satisfied. For exactly the same reason \(\displaystyle \mathrm{NH_4^+}\) is not a Lewis acid: the acid was \(\displaystyle \mathrm{H^+}\), and in \(\displaystyle \mathrm{NH_4^+}\) it has already been satisfied.
So of the four species, two have a vacancy and two do not.
A note on the printed answer. The answer key at the back of the book gives \(\displaystyle \mathrm{BF_3}\), \(\displaystyle \mathrm{H^+}\) and \(\displaystyle \mathrm{NH_4^+}\). The first two are right; the inclusion of \(\displaystyle \mathrm{NH_4^+}\) is an error, and it contradicts the book's own definition on the very page where Lewis acids are introduced. Notice that the printed set is not what
either possible criterion gives you:
Judge by the vacant-orbital rule the chapter states ("electron deficient species … can act as Lewis acids") and you get \(\displaystyle \{\mathrm{BF_3},\,\mathrm{H^+}\}\) — \(\displaystyle \mathrm{NH_4^+}\) fails, because its nitrogen has a closed octet and no empty orbital.
Stretch the definition instead to "anything that can hand over a proton counts", and \(\displaystyle \mathrm{NH_4^+}\) would get in — but then \(\displaystyle \mathrm{H_2O}\) must get in too, since water also donates a proton (\(\displaystyle \mathrm{H_2O} \to \mathrm{H^+} + \mathrm{OH^-}\), the ionisation of water that gives \(\displaystyle K_w\)). That criterion yields \(\displaystyle \{\mathrm{BF_3},\,\mathrm{H^+},\,\mathrm{NH_4^+},\,\mathrm{H_2O}\}\).
The printed set matches neither list: it admits \(\displaystyle \mathrm{NH_4^+}\) on a rule that would also have to admit \(\displaystyle \mathrm{H_2O}\), and then excludes \(\displaystyle \mathrm{H_2O}\). Since the chapter teaches the vacant-orbital rule, that is the rule this question must be answered by, and it gives two species, not three. Write \(\displaystyle \mathrm{BF_3}\) and \(\displaystyle \mathrm{H^+}\), and add the one-line reason for \(\displaystyle \mathrm{NH_4^+}\) — an examiner following the key will see that you know precisely why it does not belong.
NCERT's answer key prints "BF₃, H⁺, NH₄⁺", and NH₄⁺ does not belong there. A Lewis acid must be able to ACCEPT an electron pair, which needs a vacant orbital. In NH₄⁺ the nitrogen has already used all four of its orbitals — three N–H bonds plus the one formed by donating its lone pair to the fourth proton — so it has nothing left to accept with. NH₄⁺ is a
Brønsted acid: it donates a proton. That is a different definition, and the two do not coincide here.
Answer: \(\displaystyle \mathrm{BF_3}\) and \(\displaystyle \mathrm{H^+}\) are the Lewis acids — \(\displaystyle \mathrm{BF_3}\) has a vacant \(\displaystyle 2p\) orbital on boron and \(\displaystyle \mathrm{H^+}\) has an empty \(\displaystyle 1s\) orbital. \(\displaystyle \mathrm{H_2O}\) is a Lewis base (two lone pairs to donate), and \(\displaystyle \mathrm{NH_4^+}\) is neither a Lewis acid nor a Lewis base — nitrogen's octet is complete with no lone pair to give and no empty orbital to receive one; it is a Brønsted acid only.