J.R. S. answered 04/08/17
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These are essentially the Lewis definitions of acids and bases. If you look a HCl as an example, and in aqueous solution this dissociates to H^+ and Cl^-. The Lewis dot structure of H+ shows NO electrons, so it wants to gain electrons (electron acceptor). The dot structure for Cl^- shows lone pairs of electrons (electron donor). Put another way, the H+ ion accepts a pair of electrons from the Cl- ion to form a covalent bond. The same for H2O, BF3, and any other acid/base pair.